Tax Sector Research Articles

Crystallization of Character Values of Banyumas Society in Central Java, Indonesia, 1830-1930

ABSTRACT : In fact, the existed character values of society are result of an ongoing process of values crystallization. As an impact of flow of intensive cultural interaction, character values ha ve also been experiencing shifts for adjustment. Crystallization in forming new values is also processing and accumulating forming character values in society as symbol of identity in a social community. This research aimed to describe the form of Dutch colonial intervention in Banyumas , Central Java, Indonesia ; and continuity process of character values crystallization in the area. This research used historical method by using five steps of main activities, i.e. “H euristic ”, as a step to collect historical sources; C riticism, as an activity to criticize sources both internally and externally; I nterpretation to provide elucidation on data and facts ; and H istoriography, the phase of history writing by analysis based on the law of cause and effect , including the e xplanation s . It was the writing phase along with commentary followed by concept and social theory by using multi-dimensional approach. The finding s of the research describe d about the Dutch colonial intervention in Banyumas covering the areas of governance bureaucracy; economics covering tax sector, monetary ; and policy for independent labor. Colonial intervention , that is gradually , also affected the process of crystallization on character values that became the characteristic of Banyumas society until now , consisting of value of self-identity, social solidarity, leadership, religion, and work ethic. KEY WORD S : Banyumas society, Dutch c olonial intervention, social shift, value crystallization, and people character . About the Author: Dr. Tanto Sukardi is a Senior Lecturer at the Department of History Education, Faculty of Education and Teacher Training UMP (Muhammadiyah University of Purwokerto), Jalan Raya Dukuhwaluh, Purwokerto City, Central Java, Indonesia. For academic interests, the author can be contacted via e-mail at: tanto_sukardi@yahoo.com How to cite this article? Sukardi, Tanto. (2016). “Crystallization of Character Values of Banyumas Society in Central Java, Indonesia, 1830-1930” in TAWARIKH: International Journal for Historical Studies , Vol.7(2) April, pp.173-182. Bandung, Indonesia: Minda Masagi Press and UIN SGD Bandung, ISSN 2085-0980. Chronicle of the article: Accepted (March 1, 2016); Revised (March 21, 2016); and Published (April 28, 2016).

Politik Hukum Pengelolaan Sumber Daya Alam Menurut Pasal 33 UUD 1945

Indonesia which is located in southeastern asia has a lot of natural resources. This situation has made indonesia was one of the purpose of foreign capital investment especially the mining sector, besides the forestry sector, and water resources management. It was because the lack of our country in managing the source of natural resources, good of the aspect of capital, aspects human resources, and facets technology. As a result of natural resources that we have not can be used to welfare of the people maximally.Ironically, our country having of natural resources, but contributed the most to state budget (APBN) not from the results of the management of natural resources, but of tax sector. Hence in managing natural resources in indonesia need to consider article 33 constitution 1945 containing the political legal in the management of natural resources, so the purpose of natural resources to public welfare can be achieved maximally.

KEBIJAKAN PENINGKATAN PENDAPATAN ASLI DAERAH KOTA TERNATE DARI SEKTOR PAJAK DAERAH DALAM MENUTUPI DEFISIT FISKAL (TAHUN ANGGARAN 2012-2014)

The aims of the research is to review the policy of increase locally derived revenue from local tax sector taken by the Local Revenue Office (DISPENDA) municipality of Ternate as one of the instruments to tackle the fiscal deficit in the fiscal year 2012- 2014. The method used in this study is a qualitative approach with descriptive analysis that aims to explore a phenomenon or social fact and then classified based on the clarifications performed by describing a number of variables relevant to the problem. The location was chosen as the object of this study is Local Revenue Office (DISPENDA) municipality of Ternate. The result showed the policy implemented by Local Revenue Office includes cross functional integration as an effort to maximize the availability of the tax authorities through actions combine several jobs into one job and formed coordinator of each local tax which is responsible for the management of the local taxes.Keywords: Fiscal Policy, PAD, and Local Taxes.

ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon )

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.

Pengenaan Pajak Pertambahan Nilai Terhadap Jasa Intermediasi Keuangan Perbankan Di Indonesia

Most countries that use the Value Added Tax system are generally exclude financial intermediation services of imposition of Value Added Tax. This exception in addition to reduce the country revenue from tax sector in significant numbers, also gives rise to distortions in terms of both legal and economical. But after the financial crisis in 2008, many countries have began to rethink to impose value added tax on financial intermediation services. There are several alternative methods are expected to be implemented to overcome the difficulties the imposition of VAT on financial intermediation services. Indonesia as one of the countries that use the Value Added Tax system also excludes the imposition of VAT on financial intermediation services. In order to increase country revenuefrom the tax sector, the Indonesia should consider eliminating VAT exemption for financial intermediation services.

Peran Perangkat Desa dalam Sektor Pajak Bumi dan Bangunan di Kecamatan Tulangan Kabupaten Sidoarjo

The purposes of this research were to explain the role and effort are done by officers in the Tulangan Sub-district in collecting land and building tax (PBB), to explain the factors which encourage and inhibit the performance of officers in sub-district tulangan in collecting PBB. This study used descriptive research with qualitative analysis as it describe how tax of land and building are collected by officers in Tulangan Sub-district as well as factors that drives and hinder the duty of tax collector. The result of this research showed that the role of officers in land and building tax sector was merely as tax collector without having the role of motivator toward citizens to pay the tax, so that public participation as land and building taxpayers is low. Many people were still not punctual in paying off their taxes.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance. This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data. The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to individual tax compliance.
 Keywords: Tax penalty, tax service quality, individual tax compliance