JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN

PERHITUNGAN PAJAK PENGHASILAN BADAN TERUTANG CV RUMAH SAFETY KABUPATEN BANJAR TAHUN 2024

Nada Ermaya Sofie — 2025-12-05

The purpose of this study is to determine the calculation of corporate income tax payable that has been applied by CV Rumah Safety Kabupaten Banjar and what should be done. Aspects included in the scope of this study are commercial accounting and fiscal accounting owned by the Company, the type of data used in this study is quantitative data, Research data is analyzed descriptively, there are 4 (four) stages or in the components of analyzing data, namely data collection, data reduction, data presentation, and conclusions. The results of the study show a difference in commercial profit of Rp 610,394,856.75. This is because fiscal reconciliation is carried out so that it changes the profit value in the income statement according to fiscal. The difference in corporate income tax payable is Rp 183,231,626.50. The difference in the value of corporate income tax between the company and the research results in the emergence of a corporate income tax value that must still be paid by the Company. Based on the research findings, CV Rumah Safety, Banjar Regency, must pay closer attention to Tax Law Number 36 of 2008, particularly Article 9, which regulates costs that may not be included in financial reports to reduce a company's gross income. This allows CV Rumah Safety, Banjar Regency, Banjarmasin, to correctly apply the law for calculating corporate income tax payable in accordance with current regulations.

PERHITUNGAN PAJAK PENGHASILAN (PPH) PASAL 21 MENGGUNAKAN TARIF EFEKTIF RATA-RATA (TER) ATAS GAJI PEGAWAI TETAP PADA CV BUMI TEMPOSOK

Muhammad Al-fareza — 2025-12-05

This study aims to analyze the application of Income Tax Article 21 (PPh 21) calculation using the Average Effective Rate (TER) method on the salaries of permanent employees at CV Bumi Temposok. The TER method was introduced by the Directorate General of Taxes to simplify the PPh 21 calculation process and improve tax administration efficiency. This research employs a descriptive quantitative approach, utilizing primary data obtained through observation and interviews, as well as secondary data from company documents and relevant literature. The results indicate that the application of the TER method at CV Bumi Temposok complies with the prevailing tax regulations, with tax calculations performed based on PTKP categories and established monthly effective rates. It was also found that several employees have zero tax status due to their gross income falling below the taxable threshold after accounting for allowable deductions. The implementation of TER has proven beneficial in saving calculation time, reducing potential errors, and ensuring tax compliance.

ANALISIS MEKANISME KOMPENSASI PAJAK PERTAMBAHAN NILAI PADA PT. SAUDARA SUKSES SEJAHTERA

Kevin Adrian Maulana — 2025-12-05

This study aims to analyze the implementation of the Value Added Tax (VAT) compensation mechanism at PT. Saudara Sukses Sejahtera. The research adopts an applied method, utilizing both qualitative and quantitative data. Empirical evidence was collected through direct observation, interviews with company personnel, and documentation review, including tax invoices and VAT Periodic Tax Returns from Juni to September 2024. The data analysis focused on the calculation procedures, reporting processes, and the alignment of the applied compensation method with existing tax regulations. The finding reveal that the company correctly executed the VAT compensation by reallocating the August overpayment to the September tax period, effectively reducing the tax burden in that month. Although the procedures followed were in compliance with current regulations, a technical limitation was identified the company still uses the e-Faktur system, while the Directorate General of Taxes has transitioned to the Coretax platform. This research offers platform. This research offers practical insights that may serve as a useful reference for other businesses seeking to implement VAT compensation mechanisms accurately and in accordance with applicable tax law

PENGARUH SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN RODA DUA DI BANJARMASIN TAHUN 2023

Lutfiah Azzahrah Nur — 2025-12-05

Pengaruh Sosialisasi Perpajakan dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor roda dua di Banjarmasin, Pembimbing I Indra Saputra, dan Pembimbing II Mega Andani.

Sampel penelitian menggunakan metode Accidental Sampling. Metode penelitian adalah metode kuantitatif, dengan pengumpulan data melalui kuesioner yang disebar kepada responden sebanyak 100 orang. Penelitian ini menggunakan alat analisis statistik software SPSS versi 26.00.

Hasil penelitian menunjukkan nilai signifikansi variabel Sosialisasi Perpajakan (X1) sebesar 0,000 artinya Sosialisasi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak dan nilai signifikansi variabel Kualitas Pelayanan Pajak (X2) sebesar 0,000 artinya Kualitas Pelayanan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak. Hasil penelitian secara simultan berpengaruh terhadap Kepatuhan Wajib Pajak (Y) dengan nilai signifikansi 0,000. Nilai adjust R square sebesar 0,275 yang menunjukkan bahwa variabel dependen yaitu kepatuhan wajib pajak dapat dipengaruhi oleh variabel independen yaitu sosialisasi perpajakan dan kualitas pelayanan pajak sebesar 57,7% dan sisanya sebesar 42,3% dipengaruhi oleh variabel lain yang tidak dijelaskan pada penelitian ini.

Kesimpulannya adalah sosialisasi perpajakan berpengaruh secara parsial terhadap Kepatuhan Wajib Pajak, kualitas pelayanan pajak berpengaruh secara parsial terhadap Kepatuhan Wajib Pajak, serta Sosialisasi Perpajakan dan Kualitas Pelayanan Pajak berpengaruh secara simultan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor roda dua di Banjarmasin.

PENERAPAN CORETAX DALAM PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 15 PT YTA OLEH KKP GARFILD POSUMAH

Hanifa Aqil — 2025-12-05

The Directorate General of Taxes has introduced a new reform in the tax
administration system called Coretax. This system integrates all core tax
administration processes, including taxpayer registration, tax return filing,
payment, audit, and tax collection for all types of tax objects in Indonesia, including
Income Tax Article 15. Coretax represents one of the government’s efforts to
improve the efficiency of tax governance. The purpose of this Internship Program
is to understand the implementation of Coretax in fulfilling the Income Tax Article
15 obligations of PT YTA, facilitated by KKP Garfild Posumah. The data used in
this Final Report consists of quantitative data obtained from the calculation,
withholding, payment, and reporting of Income Tax Article 15, as well as
qualitative data obtained through observations and interviews with the
management and staff of KKP Garfild Posumah, along with secondary data from
processed sources. The findings show that the implementation of Coretax in
fulfilling the Income Tax Article 15 obligations of PT YTA involves several stages.
The first stage is calculating Article 15 tax on domestic shipping based on input tax
invoices received by PT YTA using a rate of 1.2% of the selling price. The second
stage involves preparing and posting the withholding tax slip for transportation
services rendered to the counterparty. The third stage is drafting the tax return to
obtain a Billing ID, which is used for the payment of the payable tax through
designated banks or post offices. Once the payment process is completed, PT YTA
is automatically considered to have reported its payable Income Tax Article 15
through the Periodic Income Tax Return in the Coretax system. This
implementation shows that PT YTA has fulfilled its tax obligations by performing
calculation, withholding, payment, and reporting through the Periodic Income Tax
Return.

ANALISIS IMPLEMENTASI LAYANAN INOVASI SAMSAT KELILING DALAM UPAYA MENINGKATKAN PELAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR PADA UNIT PELAYANAN PENDAPATAN DAERAH PELAIHARI KABUPATEN TANAH LAUT

AFRIYANSAH — 2025-12-05

_{The purpose of this study was to determine the application of Mobile Samsat}

_{innovation services. The research method used in this research is descriptive}

_{qualitative. The results of this study conclude that the Pelaihari Regional Revenue}

_{Service Unit Office as a public service provider through the innovation of the}

_{Mobile Samsat service has implemented services according to established}

_{procedures or flows so as to make it easier for people to pay taxes. The services}

_{provided to the community are in accordance with the service standards and service}

_{quality applied by the Mobile Samsat. This is in accordance with the people's desire}

_{to get a public service that is easy, fast, effective, and efficient so that later it can}

_{increase Motor Vehicle Tax revenue.}

EFEKTIVITAS PENERIMAAN PBJT MAKANAN DAN/ATAU MINUMAN PADA Q-MALL BANJARBARU SERTA KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH DI KOTA BANJARBARU

Nur Indah Sari — 2025-12-05

This study is intended to determine the effectiveness of the revenue in the Food and/or Beverage PBJT at Q-Mall Banjarbaru, as well as to find out the amount of contribution of the Food and/or Beverage PBJT at Q-Mall Banjarbaru to the revenue of PBJT in Banjarbaru City and to determine the amount of contribution of PBJT Food and/or Beverage at Q-Mall Banjarbaru to regional tax revenue in Banjarbaru City. This study uses a quantitative descriptive method that uses secondary data, the data collection technique used is documentation. The results of this study show that from 2021 to 2024 the effectiveness of the Food and/or Beverage PBJT is classified as a very effective criterion, while the overall contribution of the Food and/or Beverage PBJT is classified as a sufficient contributing criterion.

ANALISIS MEKANISME PENERAPAN PPH 22 PADA KANTOR BPKPAD KOTA BANJARMASIN

Nur Winda Amalia — 2025-12-06

This study aims to analyze the implementation of the collection, deposit, and reporting of Income Tax (PPh) Article 22 by the BPKPAD of Banjarmasin City. The method used is descriptive with a qualitative and quantitative approach, based on direct observation, documentation, and interviews with the expenditure treasurer of the relevant agency. The results of the study show that although the mechanism for collecting and depositing PPh 22 is in accordance with the provisions of PMK No. 34/PMK.010/2017, there are still delays in reporting through e-Bupot Unifikasi. These findings indicate the need to strengthen internal supervision and improve the technical understanding of tax reporting by officials. This study is expected to serve as an evaluative reference for government agencies in optimizing fiscal compliance

PERAN PENGETAHUAN WAJIB PAJAK KENDARAAN BERMOTOR (PKB) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN INTEGRITAS SISTEM PEMUNGUTAN PAJAK PADA KANTOR SAMSAT HANDIL BAKTI UNIT PELAYANAN PENDAPATAN DAERAH(UPPD)2023-2024

Sarifah Fatimah — 2025-12-08

This study discusses Motor Vehicle Tax (PKB), which is one of the factors that supports Regional Original Income (PAD), especially in Barito Kuala Regency. Although the number of vehicles continues to increase over time, this has not been in line with an increase in public compliance in paying taxes. This study aims to analyze the increase in taxpayer knowledge regarding compliance in paying PKB, as well as to evaluate how the integrity of the collection system impacts public trust. In this study, which applies a qualitative descriptive approach, data was obtained through interviews, observations, and document collection techniques. The results of this study indicate that increased taxpayer knowledge is directly proportional to increased taxpayer compliance. In addition, a collection system with integrity has also been proven to be able to build and strengthen public trust in collection institutions. Therefore, it is important to expand socialization activities and strengthen technology-based services as an effort to improve tax compliance.

ANALISIS KUALITAS PELAYANAN PAJAK KENDARAAN BERMOTOR (PKB) DI UNIT PENGELOLA PENDAPATAN DAERAH (UPPD) SAMSAT KABUPATEN TANAH LAUT KALIMANTAN SELATAN

Surya Bintang Andreas Purba — 2025-12-06

This study aims to analyze the quality of Motor Vehicle Tax (PKB) services at the Regional Revenue Service Implementation Unit (UPPD) of the Tanah Laut Regency Samsat (Regional Revenue Service Unit), South Kalimantan, and examine how this quality contributes to increasing regional tax revenue. Quality public services are one of the main keys to improving taxpayer compliance and optimizing regional original revenue (PAD). The method used in this study is a mixed methods, namely a combination of qualitative and quantitative approaches. Primary data were obtained through observation, interviews with service officers, and distribution of questionnaires to taxpayers. Meanwhile, secondary data were in the form of supporting documents, such as the number of motor vehicles, tax revenue targets and realizations, and the Samsat organizational structure. The assessment of service quality was analyzed using five SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The results show that the service quality at the Tanah Laut UPPD Samsat is classified as good, indicated by tax realization achievements that exceeded targets for three consecutive years (2022–2024). The tangibles and reliability dimensions showed very satisfactory results, indicated by adequate service facilities and procedural accuracy. Responsiveness and assurance demonstrate a quick response and high public trust in officers. However, the empathy dimension still needs improvement, particularly in providing facilities for the elderly and people with disabilities. This study concludes that excellent service quality directly contributes to increased regional motor vehicle tax revenue. Recommendations focus on improving inclusive service facilities and ongoing public outreach to build a stronger culture of tax compliance.