Vol 6 No 2 (2023): November 2023

Articles

• Evaluation of E-Bupot Unification System Based on Taxpayer Perspective

  Mavira Nabila Putri, Siti Nuryanah

  105-112

  • PDF (Inggris)

• A Deeper Understanding of Income Tax Article 21: Definition, Subjects, and Objects

  Cut Yusniar Eka Putri, Galuh Tresna Murti, Sicilya Khairunnisa, Achmad Kurniawan Syabana

  113-119

  • PDF (Inggris)

• Increasing Regional Tax Revenue Through The Implementation of a Motor Vehicle Payment System

  Andi Rustam, Andi Arifwangsa Adiningrat, Risfayana Hasan

  120-126

  • PDF (Inggris)

• Analysis of the Concept and Implementation of Local Taxes and Levies in Indonesia: Challenges and Impacts on Local Revenues

  Andito Dipontoro Wibisono, Angga Bayu Putra, Muhammad Rafly Aprilyo, Galuh Tresna Murti

  127-131

  • PDF (Inggris)

• Paper of Tax Courting and Income Tax Rates Based on Chapter 21 for Freelances Workers and Non-permanent Employees

  Efrata Purbanta Aginta Purba, Riki Oktaries T, Afif Alfac, Galuh Tresna Murti

  132-137

  • PDF (Inggris)

• Analysis of the Implementation of Poac Principles in the Management of Parking Tax at Sultan Hasanuddin International Airport and its Contribution to Regional Original Revenue of Maros Regency

  Muhammad Ikram Idrus, Abdul Hafid Burhami, Nada Nabila Syarma

  138-152

  • PDF (Inggris)

• Submission and Settlement of Tax Disputes Through Objection, Appeal, and Judicial Review

  Hafiz Indra Fata, Galuh Tresna Murti, Muhammad Dhani Raharja, Fathan Rifqi Al-Hakim, Muhammad Neza Qatrunada

  153-156

  • PDF (Inggris)

• Analysis of Income Tax (PPh) Article 21 Calculation: A Case Study of Income Tax Withholding on Permanent Employees' Income

  Alfredo Yoyakim Sihombing, Galuh Tresna Murti, Atha Riverly Deska, Shafira Divayanti

  157-160

  • PDF (Inggris)

• Analysis of Taxpayer Compliance and Audit in the Context of Taxation in Indonesia

  Dea Putrima Sari Pasaribu, Galuh Tresna Murti, Nadya Yumna Putri, Anbiya Abdul Ghani

  161-164

  • PDF (Inggris)

• Value Added Tax Restitution Process in an Effort to Protect the Rights of Corporate Taxpayers at Massaniga & Rekan Tax Consultant Office

  Muhammad Khaedar Sahib, Muhammad Adil, Alfarah Firdamayanti

  165-179

  • PDF (Inggris)

• Analysis of the Effectiveness of Rural and Urban Land and Building Tax (PBB-P2) Revenue on Local Original Revenue (PAD) in Mamuju Regency

  Ikbal Ikbal, Haslindah Haslindah

  180-187

  • PDF (Inggris)

• Management of Tax Returns and Payment Letters: Case Study of the Use of SSP in Tax Payments in Indonesia

  Sherly Margareta Susanto, Nabilla Aulia Wisnu, Ajeng Maulidya Chandra, Nayla Putri Zahrani, Galuh Tresna Murti

  188-192

  • PDF (Inggris)

• The Phenomenon of Retired Employees Who Are Re-Employed to Fulfill Their Tax Obligations

  Salwa Marcella Avira, Puteri Tiara Machmud, Zahid Fikru Ar Royyan, Galuh Tresna Murti

  193-197

  • PDF (Inggris)

• The Influence of Tax Knowledge, Taxpayer Awareness, and Fiscus Services on Individual Taxpayer Compliance in KP2KP, Gowa Regency

  Agusdiwana Suarni, Nurhidayah Nurhidayah, Husnaeda Husnaeda

  198-210

  • PDF (Inggris)