Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak

Lhoka, Ni Luh Putu Dian Patni; Sukartha, I Made

doi:10.24843/eja.2020.v30.i07.p07

Cited by 5 publications

(7 citation statements)

References 10 publications

(10 reference statements)

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“…Perilaku yang disebabkan oleh faktor internal adalah perilaku yang berada di bawah kendali individu itu sendiri (internal forces) seperti kepribadian, kesadaran, dan kemampuan. Perilaku yang disebabkan oleh faktor eksternal adalah perilaku yang dipengaruhi dari luar individu (external forces) seperti pengaruh orang lain yang menyebabkan individu akan terpaksa berperilaku karena situasi atau keadaan (Lhoka & Sukartha, 2020).…”

Section: Landasan Teori Dan Pengembangan Hipotesis Teori Atribusiunclassified

“…Pengetahuan perpajakan dalam kaitannya dengan teori atribusi merupakan faktor internal dari wajib pajak. Hal tersebut mengindikasikan bahwa apabila wajib pajak memiliki pengetahuan mengenai perpajakan, maka mereka akan melaksanakan semua kewajiban pajak mereka sesuai dengan yang ditetapkan peraturan (Lhoka & Sukartha, 2020).…”

Section: Landasan Teori Dan Pengembangan Hipotesis Teori Atribusiunclassified

“…Hal ini karena, semakin tinggi pengetahuan perpajakan maka semakin tinggi pula kepatuhan wajib pajak orang pribadi. (Lhoka & Sukartha, 2020) menyatkan bahwa pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. (Kesumasari & Suardana, 2018) hasil penelitian yang menyatakan pengetahuan perpajakan berpengaruh positif pada kepatuhan wajib pajak orang pribadi.…”

Section: Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Paj...unclassified

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Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare

Indrianto

Supheni²,

Lutfi³

et al. 2022

Litera

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This study aims to determine the effect of implementing e-filing and tax knowledge in the submission of annual tax returns in the midst of the covid-19 pandemic on individual taxpayer compliance at KPP Pratama Pare. The population in this study are individual taxpayers in the Nganjuk Regency area. Data was collected primarily by distributing questionnaires, the number of samples taken was 100 respondents using the simple random sampling method (simple random sampling). The technique used in this study is linear regression analysis where data processing uses SPSS version 25. The results of this study indicate that e-filling and tax service services have a significant effect on individual taxpayer compliance. Meanwhile, tax knowledge has no significant effect on individual taxpayer compliance

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Section: Landasan Teori Dan Pengembangan Hipotesis Teori Atribusiunclassified

Section: Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Paj...unclassified

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Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare

Indrianto

Supheni²,

Lutfi³

et al. 2022

Litera

View full text Add to dashboard Cite

show abstract

“…Tax ratio is still very low at 9.12% in 2021 (Kurniati, 2022). Tax ratio can be regarded as a reflection of the level of compliance of taxpayers in Indonesia (Lhoka & Sukartha, 2020;Rahmadhani et al, 2020;Rahman, 2017). No wonder Indonesia is ranked seventh in the Southeast Asian Region (Jeven, 2021).…”

Section: Introductionmentioning

confidence: 99%

Pentahelix Collaboration in Improving Taxpayer Compliance

Rahmi

Selvi

Purwaningtyas

2022

ijtc

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The government has made various efforts to improve taxpayer compliance but the efforts that have been made have not been effective enough. Collaboration between stakeholders is needed in harmonizing and synergizing all components of taxpayers. This study was conducted with the aim of analyzing pentahelix collaboration in improving taxpayer compliance at Cimanggis Tax Office. The study used descriptive qualitative methods with data collection techniques through observation, interviews and literature study. The results of the study show that collaboration has been carried out by the government well by involving various parties who take an active role, namely the private sector, academia, the media and the community. Each party has its own role in helping improve taxpayer compliance. In its implementation there are several obstacles, but coordination continues to be carried out together to carry out the commitments that have been made.

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“…In the 2020 State Budget Posture, tax revenue in 2020 accounted for IDR 1,069.97 trillion or 89.25% of the total state revenue. This means that all the funds required by the government to run the wheels of government and provide access to basic services for its citizens depends heavily on tax revenues (Fang et al, 2022;Glogowsky, 2020;Lhoka & Sukartha, 2020). The Directorate General of Taxes (DGT) is appointed by the government as an institution in charge of collecting tax revenues, carrying out tax reforms in order to achieve tax revenues in accordance with the established revenue budget.…”

Section: Introductionmentioning

confidence: 99%

The The Analysis of Directorate-General of Tax Information System (SIDJP) Effectiveness to Improve the Employee Performance in 2021 (a Case Study at Pasar Rebo Small Tax Office)

Malik

Lainun

2022

ijss

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Directorate-General of Tax (DJP) consistently reforms its tax administration system, among others by upgrading the Directorate-General of Tax Information System (SIDPJ) application to improve the previous application and therefore enable the tax officers for more efficient and effective work. The research aims to analyze the effectiveness of the Directorate-General of Tax Information System (SIDJP) to improve employee performance in 2021 (A Case Study at the Pasar Rebo Small Tax Office). The method used in the research was qualitative-descriptive using interviews, observation, and documentation to collect the data. The result of the research on the effectiveness of the SIDJP application shows that it has been effective in improving employee performance, as evidenced by the result of the interviews where employees find that they were facilitated in performing tax administration particularly tax administration and monitoring. However, the facts on the ground show that there were problems with the speed of access and occasional offline/downtime. Therefore, the recommended input for the system is to upgrade the SIDJP application with a more modern display and user-friendly layout to increase the storage and upgrade the server and bandwidth for faster data sending and receiving.

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Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak

Cited by 5 publications

References 10 publications

Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare

Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare

Pentahelix Collaboration in Improving Taxpayer Compliance

The The Analysis of Directorate-General of Tax Information System (SIDJP) Effectiveness to Improve the Employee Performance in 2021 (a Case Study at Pasar Rebo Small Tax Office)

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