Praktik Penggelapan Pajak (Tax Evasion) Dpengaruhi Oleh Faktor Sistem Perpajakan, Keadilan Pajak, Diskriminasi Dan Deteksi Kecurangan  (Studi Kasus Pada Rs Jantung Dan Pembuluh Darah Harapan Kita  Dan Rs Anak Dan Bunda Harapan Kita)

Saputri, Ika Puji; Kamil, Islamiah

doi:10.59832/jpmk.v1i2.52

Cited by 3 publications

(4 citation statements)

References 1 publication

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“…Second, tax corruption can result in heavier tax burdens for MSME actors than for large corporations, as they are often subject to extortion and bribe requests from individuals responsible for taxes (Kurniawan & Daito, 2021). Third, tax corruption can also reduce the trust and confidence of MSME actors in the government and the tax system, so they tend to be reluctant to pay taxes obediently (Saputri & Kamil, 2021).…”

Section: Tax Corruption and Tax Compliancementioning

confidence: 99%

Tax Compliance in Indonesian MSMEs: Key Factors Explored

Michael,

Widjaja

2024

JPK

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This study investigates the factors that impact tax compliance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on tax knowledge, tax sanctions, tax corruption, and information technology utilization. A survey of 200 MSMEs in Jakarta and SEM-PLS analysis found that tax knowledge does not significantly affect tax compliance. Tax sanctions proved to be a significant motivator for tax compliance, while tax corruption negatively eroded trust in the tax system. In addition, it was found that information technology moderates the effect of tax knowledge on compliance, suggesting the potential to improve tax understanding and simplify processes. The practical implication is the importance of implementing stricter tax penalties, the use of technology in tax education, and increased transparency in tax administration to mitigate corruption and encourage tax compliance among MSMEs. The findings provide theoretical contributions and practical implications in designing effective strategies to increase tax compliance and government revenue.

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Section: Tax Corruption and Tax Compliancementioning

confidence: 99%

Tax Compliance in Indonesian MSMEs: Key Factors Explored

Michael,

Widjaja

2024

JPK

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“…Pendapat Herdianti, (2015) tax evasion merupakan penghindaran atau penyeludupan pajak, upaya aktif wajib pajak untuk mengurangi atau menghilangkan beban pajak illegal akibat pelanggaran. Tax evasion merupakan perilaku wajib pajak untuk menghindari pajak yang sebenenarnya tidak dibayar dengan menyembunyikan keadaan yang sebenarnya, (Saputri & Kamil, 2021). Menurut Abdul Halim et.al., (2018 bahwa tax evasion merupakan kegiatan ©Teguh Erawati 1 , Putri Intan Oktavyani 2 Jurnal E-Bis: Ekonomi-Bisnis 110 manipulasi system perpajakan secara illegal untuk menghindari pembayaran pajak contohnya dengan memalsukan Surat Pemberitahuan Pajak (SPT).…”

Section: Tax Evasionunclassified

Hubungan Pengawasan Pajak, Pemahaman Pajak Terhadap Tax Evasion: Studi Kasus Kantor Pelayanan Pajak Pratama Temanggung

Teguh Erawati,

Oktavyani

2023

E-Bis

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Penelitian ini bertujuan menganalisis hubungan pengawasan pajak, dan pemahaman pajak serta tax evasion. Metode yang di gunakan metode slovin dan kuesioner. Sampel sebanyak 100 orang dengan rincian 38 kuesioner diperoleh melalui mail survey dan 62 kuesioner lapangan. Studi ini membatasi populasi dengan menggunakan pengambilan sampel purposive, yaitu wajib pajak individu (WPOP) yang berdomisili di daerah Temanggung. Hasil penelitian mengungkapkan bahwa pengawasan merupakan fungi untuk menjamin agar pelaksanaan kerja berjalan dengan baik dan benar serta pemahaman dalam bidang perpajakan memiliki pengaruh terhadap kepatuhan Wajib Pajak dalam menjalankan kewajiban perpajakannya maka dari itu dapat disimpulkan bahwa pengawasan dan pemahaman dapat mengurangi terjadinya penggelapan pajak. Penelitian ini adalah untuk memperbarui penelitian sebelumnya tentang perbedaan dalam pengaruh tax evasion dan membuatnya lebih signifikan.

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“…The impression of tax justice is one of the three primary variables that can impact tax morale, according to [17]. The justice in question is that taxpayers must be treated fairly when it comes to tax collection and imposition [18]. The principle of fairness is necessary to prevent tax resistance, such as tax evasion, which is the practice of minimizing taxes by breaking the law, and tax avoidance, which is the practice of minimizing taxes without breaking the law [19].…”

Section: Hypothesis Formulationmentioning

confidence: 99%

“…Taxpayers must get equitable treatment in the levying and collection of taxes [18]. According to [47], tax resistance such as tax evasion and tax avoidance-which involve lowering taxes by legal violations and non-violating the law-cannot be prevented without the fairness principle.…”

Section: Notementioning

confidence: 99%

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

Budiadnyani,

Aprilyani Dewi,

Desy Arlita

et al. 2023

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

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The population under study in this study is the Z generation living in Bali Province, and the research object is tax morale. The golden generation, or Generation Z, will reach a productive age in 2045. The Indonesian State Revenue and Expenditure Budget will rise if it is anticipated that every member of Generation Z will pay taxes. Sampling with a convenience sampling method that is not-probability in nature. There were 230 samples in total that were examined. Using partial least squares, the hypothesis was evaluated at a significance level of 5% (PLS). The analysis's findings that perceptions of justice have a positive effect on tax morale. Tax morale is unaffected by public trust in the government. Perceptions of justice can have a stronger effect on tax morale when accompanied by a sense of nationality. Nonetheless, the impact of government trust on tax morale cannot be mitigated by nationalism.

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Praktik Penggelapan Pajak (Tax Evasion) Dpengaruhi Oleh Faktor Sistem Perpajakan, Keadilan Pajak, Diskriminasi Dan Deteksi Kecurangan (Studi Kasus Pada Rs Jantung Dan Pembuluh Darah Harapan Kita Dan Rs Anak Dan Bunda Harapan Kita)

Cited by 3 publications

References 1 publication

Tax Compliance in Indonesian MSMEs: Key Factors Explored

Tax Compliance in Indonesian MSMEs: Key Factors Explored

Hubungan Pengawasan Pajak, Pemahaman Pajak Terhadap Tax Evasion: Studi Kasus Kantor Pelayanan Pajak Pratama Temanggung

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

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