Apakah Pengetahuan Pajak Dan Tingkat Pendidikan Meningkatkan Kepatuhan Membayar Pajak?

Susanti, Susanti; Susilowibowo, Joni; Hardini, Han Tantri

doi:10.21776/ub.jamal.2020.11.2.25

Cited by 11 publications

(14 citation statements)

References 13 publications

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“…This concludes that the second hypothesis is supported since the R Square value shows a drastic increase. It shows that the moderating variable in the form of debt instrument investment has the effect of strengthening or increasing the effect of the tax incentive variable borne by the government on the product/service innovation variable carried out by micro-enterprises (Susanti, Susilowibowo, & Hardini, 2020).…”

Section: Journal Of Thementioning

confidence: 99%

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Kristiana

Kristianti

2022

JCDA

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This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses. Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.

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Section: Journal Of Thementioning

confidence: 99%

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Kristiana

Kristianti

2022

JCDA

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“…Sikap atau kesadaran merupakan sebuah penilaian yang diberikan oleh individu terhadap suatu perilaku tertentu. Adapun penilaian tersebut akan dilakukan berdasarkan pertimbangan individu apakah perilaku tersebut menimbulkan dampak positif atau negatif (Susanti et al, 2020). Penghindaran pajak mengarah pada bagaimana individu bereaksi terhadap sulit atau tidaknya dalam melakukan suatu perilaku tertentu sesuai dengan yang diinginkan, berkaitan dengan kesempatan yang dibutuhkan agar perilaku tersebut dapat terwujud (Ajzen, 1991).…”

Section: Metodeunclassified

Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko Kepatuhan

Mangoting

Iriyanto

Halim

et al. 2021

jamal

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Penelitian ini berupaya untuk mengidentifikasi tingkat kepatuhan dari wajib pajak. Metode -Penelitian ini menggunakan metode k-means clustering untuk mengelompokkan data ke dalam beberapa kelompok dengan tingkat kemiripan yang maksimum dan minimum. Sejumlah wajib pajak menjadi sampel pada penelitian ini. Temuan Utama -Penelitian ini menghasilkan lima kelompok wajib pajak, yaitu kepatuhan pajak rasional, komitmen, situasional, agresif, dan pasif. Pengelompokan ini juga menghasilkan sisi pemahaman yang lebih baik tentang perilaku wajib pajak. Selain itu, pengelompokan ini menghasilkan kebijakan perpajakan berbeda oleh otoritas pajak. Implikasi Teori dan Kebijakan -Penelitian ini memberikan fakta empiris atas keberadaan wajib pajak mulai dari patuh sampai tidak patuh. Otoritas pajak dapat menggunakan temuan ini untuk menentukan dife rensiasi dalam mengimplementasikan kebijakan perpajakan. Kebaruan Penelitian -Pendekatan kelompok memberikan pemahaman lebih baik mengenai perilaku kepatuhan.

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“…Strategi edukasi dan informasi melalui kegiatan sosialisasi perpajakan untuk wajib pajak merupakan aktifitas riil sebagai tindak lanjut berbagai penelitian yang menyatakan bahwa pengetahuan perpajakan dapat mempengaruhi kepatuhan wajib pajak (Permatasari dan Aryani, 2019;Susanti et al, 2020), sehingga masyarakat perlu diberi pemahaman secara intensif mengenai pengetahuan pajak melalui berbagai kegiatan, seperti seminar, pelatihan dan sosialisasi tentang pajak (Susanti et al, 2020).…”

Section: Compliance Modelunclassified

Strategi Meningkatkan Kepatuhan Pajak Reklame Dengan Pendekatan Compliance Model

Wijayanah

Basuki

2021

EKUITAS

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This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

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Apakah Pengetahuan Pajak Dan Tingkat Pendidikan Meningkatkan Kepatuhan Membayar Pajak?

Cited by 11 publications

References 13 publications

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko Kepatuhan

Strategi Meningkatkan Kepatuhan Pajak Reklame Dengan Pendekatan Compliance Model

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