Peran Whistle Blowing System Dalam Memoderasi Penerapan E-Filling Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Syafitri, Mariska Intan Dwi; Rosharlianti, Zulfa

doi:10.21831/nominal.v9i2.30833

Cited by 2 publications

(2 citation statements)

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“…The esystem aims to maximize tax revenues, improve service quality, provide better public services, enhance fairness, improve public servants' competence and professionalism, and reduce tax fraud [ 1 3 ] . According to Ramdani [19], Alfarisi a n d Mahpudin [20], Bagus et al (2019), and Syafitri & Rosharlianti [21], this e-system offers numerous benefits through faster and more flexible tax processes.…”

Section: The E-tax Systemmentioning

confidence: 99%

The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator

Kusumaningrum,

Damayanti,

Nakhari G.

2023

Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 Augu

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This study analyzes the impact of e-tax system utilization of taxpayers' compliance during the pandemic with tax incentives as a moderator. The research data are collected by distributing questionnaires to 100 taxpayers as the respondents. We analyze the data using the descriptive quantitative method (the multiple linear regression and moderated regression analysis). The findings suggest the positive effect of e-tax system on taxpayers' compliance. Further, tax incentives strengthen the impact of e-tax system utilization of taxpayers' compliance. Our results inform tax authorities about etax system and tax incentives.

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Section: The E-tax Systemmentioning

confidence: 99%

The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator

Kusumaningrum,

Damayanti,

Nakhari G.

2023

Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 Augu

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“…e-filingTata cara penyampaian SPT melalui jalur tertentu (permohonan pelaporan SPT PPh Tahunan dan PPh Tetap) yang ditetapkan oleh Sekretaris Pajak dan diatur dengan peraturan Sekretaris Pajak. PER-02 / PJ / 2019(Syafitri & Rosharlianti, 2020).4. e-faktur Ini adalah tagihan sebagai bukti pengenaan PPN oleh Pengusaha Kena Pajak yang tata caranya diatur dengan peraturan Menteri Perpajakan.…”

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Strategi Pemasaran Layanan Perpajakan Online Dalam Masa Pandemi COVID-19

Prangga¹

2022

JSB

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(English Version)The aims of this study is to analyze alternative formulas and marketing strategies for online taxation services according to the SWOT matrix during the Covid-19 pandemic and in the coming years. This research method uses a SWOT analysis through the IFAS and EFAS approach with 17 informants of KPP Pratama Malang Utara and 13 taxpayers who are registered in KPP Pratama Malang Utara. The results showed that the online service marketing strategy of Kantor Pelayanan Pajak Pratama Malang Utara was in quadrant II (supporting the stability strategy), which had a very large opportunity, but also faced several internal weaknesses. The focus on this strategy is to use the strengths of the company to minimize internal weaknesses so as to maximize greater opportunities, so that the marketing objectives of online tax services can be optimized by making various alternative strategies. (Versi Indonesia)Tujuan penelitian ini adalah menganalisis formula alternatif dan strategi pemasaran layanan perpajakan online sesuai matrik SWOT dalam masa pandemi Covid-19 dan tahun mendatang. Metode penelitian ini menggunakan analisis SWOT melalui pendekatan IFAS dan EFAS dengan jumlah informan sebanyak 17 pegawai KPP Pratama Malang Utara dan 13 Wajib Pajak yang terdaftar di KPP Pratama Malang Utara. Hasil Penelitian menunjukan bahwa strategi pemasaran layanan online Kantor Pelayanan Pajak Pratama Malang Utara berada pada kuadran II (mendukung stability strategy) yaitu memiliki peluang yang sangat besar, tetapi juga menghadapi beberapa kelemahan internal. Fokus pada strategi ini adalah menggunakan kekuatan yang dimiliki organisasi guna meminimumkan faktor kelemahan internal sehingga dapat memaksimalkan peluang yang lebih besar, sehingga tujuan pemasaran layanan perpajakan online dapat optimal dengan membuat berbagai alternatif strategi

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Peran Whistle Blowing System Dalam Memoderasi Penerapan E-Filling Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Cited by 2 publications

References 0 publications

The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator

The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator

Strategi Pemasaran Layanan Perpajakan Online Dalam Masa Pandemi COVID-19

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