Vol 6, No 2 (2023)

November 2023

DOI: https://doi.org/10.26618/jrp.v6i2

Table of Contents

Articles

Evaluation of E-Bupot Unification System Based on Taxpayer Perspective
Mavira Nabila Putri, Siti Nuryanah
PDF
105-112
A Deeper Understanding of Income Tax Article 21: Definition, Subjects, and Objects
Cut Yusniar Eka Putri, Galuh Tresna Murti, Sicilya Khairunnisa, Achmad Kurniawan Syabana
PDF
113-119
Increasing Regional Tax Revenue Through The Implementation of a Motor Vehicle Payment System
Andi Rustam, Andi Arifwangsa Adiningrat, Risfayana Hasan
PDF
120-126
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
PDF
127-131
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
PDF
132-137
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
PDF
138-152
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
PDF
153-156
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
PDF
157-160
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
PDF
161-164
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
PDF
165-179
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
PDF
180-187
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
PDF
188-192
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
PDF
193-197
The Influence of Tax Knowledge, Taxpayer Awareness, and Fiscus Services on Individual Taxpayer Compliance in KP2KP, Gowa Regency
Agusdiwana Suarni, Nurhidayah Nurhidayah, Husnaeda Husnaeda
PDF
198-210