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Thematische Bibliographien / Online Business Taxpayer Compliance / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Online Business Taxpayer Compliance“

Autor: Grafiati

Veröffentlicht am 5. Juni 2025

Zuletzt aktualisiert am 2. August 2025

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1

Gunarso, Pujo, Any Any Rustia Dewi, and Veronica Natasya Maheswari. "PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU USAHA ONLINE." Jurnal GeoEkonomi 15, no. 2 (2024): 251–63. http://dx.doi.org/10.36277/geoekonomi.v15i2.521.

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The aim of this research is to determine the influence of tax knowledge and awareness on taxpayer compliance by online business actors. This research targets the field of taxation, specifically the influence of taxpayer knowledge and awareness on tax compliance by online business actors. The data used in this research is primary data obtained by distributing questionnaires to 60 respondents to the National Online Business in 2022. The sampling technique used simple random sampling. The data analysis technique used was multiple regression analysis using the SPSS version 25 program. The research

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Supriyadi, Agung, Aditya Kurniawan Chandra, Angelica Ivone Putri Lestari, Febry Cristi Yanti, and Gytha Nurhana Dhea Praadha Gitama. "LITERATURE REVIEW: DETERMINASI KEPATUHAN WAJIB PAJAK UMKM MELALUI DJP ONLINE." Jurnal EBI 5, no. 2 (2023): 28–37. http://dx.doi.org/10.52061/ebi.v5i2.170.

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Tax is one of the main sources of state revenue for Indonesia. However, the awareness level of taxpayers is still low and is a big problem for the state. This is evident from the fact that the number of MSMEs in Indonesia is greater than the number of taxpayers registered with the DGT, which is 8.71 million business units in 2022. Therefore, the DGT has developed DGT Online, which is a digital platform that allows MSMEs to manage and comply with their tax obligations electronically. This research was conducted to analyze how much influence DGT Online has, tax sanctions, taxpayer awareness, and

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Prayoga, Diki, Ambar Woro Hastuti, and Sri Werdiningsih. "The Influence of Understanding E-Commerce Tax Regulations, Taxpayer Awareness, and E-Commerce Tax Rates on Tax Paying Compliance(Study of Online Business Owners in Malang City)." International Journal of Research in Social Science and Humanities 05, no. 07 (2024): 207–20. http://dx.doi.org/10.47505/ijrss.2024.7.18.

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The increasing number and sophistication of e-commerce transactions requires a government response, especially in terms of taxes. The government issues tax collection regulations and there is no difference in tax treatment of online business and commercial transactions and/or other services. The formulation of the problem in this research is: How does understanding e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates influence taxpayer compliance.This study aimsto test knowledge and understanding of e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates on

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Sulastri, Sulastri, Ronny Andesto, and Lin Oktris. "The Determinant of Tax Compliance in Indonesia (Experience in E-Commerce Environment)." Journal Research of Social Science, Economics, and Management 3, no. 1 (2023): 49–67. http://dx.doi.org/10.59141/jrssem.v3i1.523.

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The characteristics of e-commerce transactions that are fast, cross national borders, and present business model innovations that are increasingly developing raise new challenges in terms of taxation. The purpose of this research is to investigate the influence of the self-assessment system, tax socialization, and tax administration modernization on tax awareness and its implications for taxpayer compliance. The population in this study consists of taxpayers engaged in online trading (e-commerce). The data analysis technique employed in this research is quantitative, utilizing the Partial Leas

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Sania, Ayu Fuady, and Ivan Yudianto. "Analysis of Factors that Influence Taxpayers Compliance in Fulfilling their Taxation Obligations: Study of Small Medium Entrepreneur (SMEs) Taxpayers Based on eCommerce in the Bandung Area." Journal of Accounting Auditing and Business 1, no. 2 (2018): 17. http://dx.doi.org/10.24198/jaab.v1i2.18270.

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This study aims to determine what factors that can affect taxpayer compliance SMEs based e-Commercein Bandung. This research uses taxpayer awareness, moral obligation and quality of tax service asfactors. A questionnaire was used as research instruments in data collection. Respondents of weresampled in this research are e-Commerce business actor who using online marketplace. Multiple linearregression with SPSS program version 23 is used for data analysis. The results of this study concludedthat taxpayer awareness, moral obligations, and the quality of tax service simultaneously influencedsigni

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Nadia Fajriana, Gugus Irianto, and Wuryan Andayani. "THE ROLE OF TAX FAIRNESS AND TAXPAYER TRUST IN BUILDING VOLUNTARY COMPLIANCE IN MSME TAXPAYERS." International Journal of Business and Society 24, no. 1 (2023): 478–87. http://dx.doi.org/10.33736/ijbs.5629.2023.

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The aim of this study is to explain the role of tax fairness (procedural and distributive) and taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium enterprises (MSMEs) taxpayers in Malang Raya, Indonesia. To achieve this, the study uses a positivist paradigm approach with a judgment sampling method. Data were collected from questionnaires, which were created using the Google Forms platform and distributed online. Furthermore, the response was obtained from 204 respondents. The study results show that the two observed factors, i.e tax fairness (procedural and

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Widyanti, Yeni, Deni Erlansyah, Sesti Dewi Redica Butar Butar, and Yurika Narulita Maulidya. "Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM." MBIA 20, no. 3 (2022): 285–94. http://dx.doi.org/10.33557/mbia.v20i3.1614.

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This study aims to empirically examine the effect of the level of understanding of taxation, tax sanctions, taxpayer awareness, and tax socialization on taxpayer compliance of e-commerce merchants. The research was conducted on online business people in OKU Regency. The sampling method used saturated sampling and the sample size was measured by the saturated sampling formula. The analytical method used is Multiple Regression Analysis. The results showed that the level of understanding of taxation, tax sanctions and awareness of taxpayers had no partial effect on taxpayer compliance of e-commer

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Junaid, Asriani, Hamzah Ahmad, Putri Aisyah Salsabila, Amiruddin Amiruddin, and Kirana Ikhtiari. "Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic." Advances in Taxation Research 1, no. 1 (2023): 26–38. http://dx.doi.org/10.60079/atr.v1i1.6.

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The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Ince

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Halima Tuasalamony, Ardhiatul, Fadlia Nasaruddin, and Tenriwaru Tenriwaru. "ONLINE TRANSPORTATION BUSINESS TAX COMPLIANCE." JOSAR (Journal of Students Academic Research) 5, no. 2 (2020): 52–57. https://doi.org/10.35457/josar.v5i2.1146.

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This study aims to determine how the compliance of online transportation business taxpayers in fulfilling tax obligations as taxpayers at the Pratama West Makassar Tax Office (KPP). The basis of this research is a qualitative descriptive type of research. The analytical method used in this study refers to the steps proposed by Miles and Huberman. Data obtained from the results of this study through semi-structured interviews and documentation. Informants in this study were employees of Pratama Tax Office (KPP) West Makassar and several online transportation partners / drivers. The results show

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Nga, Lu Phi, and Phan Thanh Tam. "Tax Law Affecting the Tax Compliance of Online Business Individuals: A Case Study in Vietnam." Journal of Law and Sustainable Development 11, no. 3 (2023): e287. http://dx.doi.org/10.55908/sdgs.v11i3.287.

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Objective: The paper's primary purpose is to find out various factors affecting the tax compliance of online businesses in the digital economy of Vietnam and propose some policy recommendations to improve tax compliance in the coming time. Method: In this study, two research methods were used: qualitative research and quantitative research following: (1) The author discussed the proposed research model with 11 managers related to the tax and consulted experts working in the tax agencies. (2) This article surveyed data from 700 persons related to online business in five big cities in Vietnam. T

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Alvien, Gunawan, Mahmudah Siti, and Hapsari Munawaroh. "HUBUNGAN KEPATUHAN PAJAK DAN KEBERLANJUTAN UKM DALAM PERSPEKTIF PLANED BEHAVIOUR THEORY." JMD : Jurnal Riset Manajemen & Bisnis Dewantara 6, no. 2 (2023): 61–71. http://dx.doi.org/10.26533/jmd.v6i2.1264.

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This research examines the relationship between tax compliance behaviour based on the Theory of Planned Behavior (TPB) and the sustainability of SME businesses. Data collection used a survey method of 107 SMEs with various business fields on the islands of Java and Bali and met the criteria as SME taxpayers based on Government Regulation No. 55 of 2022. This research uses primary data collected through questionnaires given to SME respondents offline and online. Data analysis was carried out using the Spearman rank Correlation Coefficient test to test the research hypothesis. The results of thi

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Angelina, Vivian, Veronica Jayanto, Amrie Firmansyah, and Estralita Trisnawati. "MSME taxpayer compliance in Pekanbaru from the perspective of tax understanding, tax sanctions and tax socialization." Educoretax 4, no. 9 (2024): 1117–25. http://dx.doi.org/10.54957/educoretax.v4i9.819.

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The tax authorities in Indonesia continue to make extensive efforts to increase tax revenue, which is the main source of state revenue. This extensification focuses on increasing individual tax revenue, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of tax understanding, tax sanctions, and tax socialization on the level of taxpayer compliance of MSMEs in Pekanbaru. The study uses a quantitative method with the Structural Equation Model (SEM) approach. Data were obtained through an online questionnaire survey from MSME business actor

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Aliah, Nur. "THE ROLE OF E-FILING IN IMPROVING TAXPAYER COMPLIANCE IN INDONESIA." Accounting and Business Journal 2, no. 1 (2020): 1. http://dx.doi.org/10.54248/abj.v2i1.977.

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The advancement of technology has made people prefer a practical and easy. E-filing is one of the technological advances used by the Indonesian Directorate General of Taxes. The use of an online tax application is also carried out in order to improve Indonesia's ranking in the list of Ease of Doing Business (EODB) in the world with one of the indicators is the use of technology to shorten the bureaucracy and improve time and cost efficiency . The purpose of writing this scientific journal is to determine the role of using e-filing applications for taxpayer compliance in Indonesia. The research

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Akbari, Mochammad Ichlasul Akbari, I Gusti Ketut Agung Ulupui, and Nuramalia Hasanah. "Analisis Faktor-Faktor yang Mempengaruhi Minat Wajib Pajak dalam Menggunakan Sistem E-Filling." Jurnal Akuntansi, Perpajakan dan Auditing 4, no. 1 (2023): 238–65. http://dx.doi.org/10.21009/japa.0401.13.

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E-filling is a form of modernization of taxation as a means of reporting digital or online tax returns (SPT) via the internet on the DGT online website. The application of E-filling aims to make it easier for taxpayers to report their taxpayers, so that it is expected to increase taxpayer compliance which has an impact on increasing state treasury revenues. However, the tax increase has not been followed by an increase in the number of E-filling users where there are still taxpayers who report their SPT manually. This is evidenced by the figure of 58% of registered taxpayers using the E-fillin

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Abdullah, Wan Razazila Wan, and Nurain Afina Kahar. "Factors Influencing Tax Awareness among E-Commerce SMEs in Malaysia: An Empirical Investigation." International Journal of Research and Innovation in Social Science VIII, no. X (2024): 2492–503. http://dx.doi.org/10.47772/ijriss.2024.8100207.

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The rapid growth of e-commerce has introduced new challenges in tax compliance, particularly among small and medium enterprises (SMEs). This study investigates the key factors influencing tax awareness among e-commerce SMEs in Klang Valley, Malaysia. Given the online nature of these businesses, tax evasion has become a prevalent issue, with many owners assuming that their business activities may go undetected by tax authorities. The main objective of this study is to examine how tax knowledge, taxpayer attitudes, and tax penalties impact tax awareness among e-commerce business owners. A sample

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Tasya Febrinda Apriantour. "Kewajiban Notaris Dalam Melaporkan Transaksi Wajib Pajak Kepada Direktorat Jenderal Pajak (DJP)." Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora 1, no. 5 (2024): 192–200. http://dx.doi.org/10.62383/aliansi.v1i5.401.

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Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding lan

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Brenda Ernsky Palar, Riky Sai Maruli, and Hisar Pangaribuan. "PENGARUH PEMAHAMAN DIGITALISASI SISTEM ADMINISTRASI PAJAK DAN DIGITAL TRANSFORMASI TERHADAP KEPATUHAN PAJAK NON-KARYAWAN." JURNAL LENTERA BISNIS 13, no. 3 (2024): 1699–716. http://dx.doi.org/10.34127/jrlab.v13i3.1217.

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Tax compliance is crucial for sustainable economic development and fiscal stability. This study explores the impact of understanding digitalization of tax administration systems on digital transformation and tax compliance. Using a quantitative approach, data were collected through an online questionnaire distributed to 100 graduates from the Faculty of Economics at Universitas Advent Indonesia, selected via random sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that understanding digitalization of tax administratio

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Marsela Naiobe, Yohanes Demu, and Siprianus G. Tefa. "Faktor-Faktor yang Mempengaruhi Penerimaan PPh Orang Pribadi Usaha Eceran di KPP Pratama Kupang." OPTIMAL Jurnal Ekonomi dan Manajemen 5, no. 2 (2025): 425–37. https://doi.org/10.55606/optimal.v5i2.5969.

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The aim of this research is to determine the effect of tax compliance, tax supervision, tax audit on income tax revenue of individual taxpayers engaged in retail business at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual retail business taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax compliance, tax super

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Mohammed, Hunar, and Anita Tangl. "Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain." Journal of Risk and Financial Management 17, no. 1 (2023): 5. http://dx.doi.org/10.3390/jrfm17010005.

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This research paper delves into the intricate relationship between taxpayers and taxation systems, seeking to understand the factors influencing individuals’ perceptions of taxes as either a service or a financial burden. The study employed online surveys to collect data from a diverse group of participants, using both quantitative and qualitative research methods. The research findings demonstrate that people’s perceptions of taxes are not solely shaped by economic factors but are also influenced by psychological aspects, government communication, and societal norms. In economically developed

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Solichah, Nurviani, and Rochmad Bayu Utomo. "Peningkatan Kepatuhan Pajak Melalui Sosialisasi Perpajakan kepada Komunitas Bisnis Multi-Level Marketing Minyak Aroma Terapi di Yogyakarta." Jurnal PKM Manajemen Bisnis 5, no. 1 (2025): 242–49. https://doi.org/10.37481/pkmb.v5i1.1263.

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This study aims to evaluate the effectiveness of tax socialization in improving tax compliance among the multi-level marketing (MLM) business community of aromatherapy oil in Yogyakarta. The research employs a qualitative approach using in-depth interviews, direct observation, and documentation methods. The results indicate that despite high participant enthusiasm, there is a gap in tax compliance. Out of 25 participants, 5 individuals did not possess a Taxpayer Identification Number (NPWP), while 15 out of 20 participants with an NPWP had not reported their MLM income. Limited understanding o

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Mwangangi, Alex Kyalo, and Florence Memba Memba. "Online Tax System and Tax Compliance by Small and Medium Enterprises: Case of Kitui County in Kenya." Journal of Accounting 5, no. 1 (2022): 34–58. http://dx.doi.org/10.47941/jacc.1070.

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Purpose: Technology has significantly impacted the efficiency of conducting business, among them, the digitalization of tax functions, which has led to the creation of operational efficiencies in terms of filing tax returns. The purpose of this research is to evaluate the effect of online tax system on tax compliance in Kitui County's SMEs. Specifically, the study focused on effect of online tax filling and online taxpayer registration on tax compliance in Kitui County. Methodology: This research was hinged on theory of Technological Acceptance Model, Diffusion of Innovation Theory and T

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Muslim, Alfarisi. "MAXIMIZING THE INDONESIAN’S TAX REVENUE FROM MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) SECTOR." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 18, no. 2 (2022): 228–38. http://dx.doi.org/10.35449/jemasi.v18i2.533.

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Micro, Small, and Medium Enterprises (MSMEs) have an essential role in Indonesian's economy. However, the contribution of MSMEs to Indonesian taxation is still far from reaching the maximum point. This research examines the effect of three critical factors on tax compliance among the Micro Enterprises in Indonesia, namely Tax Knowledge, Tax Rate, and Equity and Fairness, by using multiple regression. An online survey was conducted to collect data from 122 respondents in Surabaya and focused on micro-enterprises taxpayers. The result indicates that Tax Knowledge, Tax Rate, Equity and Fairness s

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Mwape, Ilunga. "A Study of the Effect of Covid-19 on Tax Administration in Zambia." Management Journal for Advanced Research 4, no. 1 (2024): 117–23. https://doi.org/10.5281/zenodo.10790355.

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The objective of this study was to assess the effects of the Covid-19 pandemic on tax administration in Zambia. The study focused on the operations of Zambia Revenue Authority during the pandemic. The data collected consisted of tax statistics obtained from ZRA research and policy department.  Descriptive statistics were used to analyze the data collected. The results showed that the Covid-19 pandemic had a devasting impact on revenue collections and tax compliance to some extent. The number of taxpayer registrations and returns filed reduced during the pandemic year. One positive impact

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Juwita, Ratih, Alma Natasya, and Antoni Antoni. "Pengaruh Tingkat Pengetahuan Peraturan Pajak E-Commerce dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak." Co-Value : Jurnal Ekonomi, Koperasi, dan kewirausahaan 12, no. 2 (2021): 56–64. http://dx.doi.org/10.36418/covalue.v12i2.1224.

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Latar belakang: Perkembangan e-commerce di Indonesia beberapa tahun ini mengalami peningkatan yang cukup pesat. Indonesia termasuk dalam 10 Negara dengan Presentase Penggunaan E-commerce Tertinggi di Dunia. Peningkatan jumlah pengguna e-commerce menimbulkan pertanyaan mengenai bagaimana peraturan perpajakan dalam mengantisipasi adanya penghasilan dari transaksi e-commerce. Tujuan penelitian: This study aims to determine the effect of the level of knowledge of e-commerce tax regulations and awareness of taxpayers on taxpayer compliance on online shop business owners in Jabodetabek partial

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Fatmanah, Yiska, and Gita Arasy Harwida. "Analisis Pengetahuan dan Tingkat Kepatuhan Wajib Pajak Pengusaha Marketplace di Kalangan Generasi Z." JRAK (Jurnal Riset Akuntansi dan Bisnis) 10, no. 2 (2024): 241–49. http://dx.doi.org/10.38204/jrak.v10i2.1940.

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The purpose of this research is to analyze the knowledge and level of tax compliance of marketplace entrepreneurs in Generation Z. Researchers use qualitative methods with an interpretive paradigm. Data collection was carried out through interviews by exploring the perspectives of four Generation Z people, who are individual MSME taxpayers, have been marketplace entrepreneurs for at least 2 years, and have a turnover of under IDR 500 million per year. The research results showed that in the sample studied, no one knew about the tax obligations for the online business they ran. Even though they

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Fastha Aulia Pradhani and Juwita Sari. "Peran Lingkungan Dalam Memoderasi Penerapan E-Filling Dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak." Jurnal Akademi Akuntansi 5, no. 2 (2022): 279–95. https://doi.org/10.22219/jaa.v5i2.20069.

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Tax compliance is one of the factors supporting the successful of taxation. E-filling is one of the applications provided by Directorate General of Taxes to report tax online. The level of public trust in government will be expected to affect tax compliance. External factors such as environment around taxpayers will be expected to influence indirectly tax compliance. Based on the description, this study tries to prove the effect of e-Filling, the level of trust on tax compliance, with the environment as a moderating variable. The population of the study is the employees of Cooperatives & M

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Wulandari, Evi Ratna, and Roy Valiant Salomo. "Evaluation of Policies and Success Factors of E-Government Parking Tax Implementation in Capital Region of Jakarta." Jurnal Manajemen Pelayanan Publik 4, no. 2 (2021): 155. http://dx.doi.org/10.24198/jmpp.v4i2.30701.

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The implementing of parking tax e-government policy in DKI Jakarta has been going on for approximately 7 (seven) years. In its implementation, there are many advantages and disadvantages that have an impact on the performance targets that have been set. This study aims to analyze and evaluate the policies and factors that determine the success of implementing the parking tax e-government in DKI Jakarta. This study uses the post-positivism method which uses theory as a reference in understanding research problems. The evaluation results of this study indicate; (1) the benefits of the online sys

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Deeva, Tatyana Vladimirovna. "PERSONALIZED AND PROACTIVE ONLINE SERVICES AS A PLATFORM FOR CREATING A SYSTEM OF VOLUNTARY TAX COMPLIANCE." Scientific Bulletin: finance, banking, investment., no. 3 (52) (2021): 42–48. http://dx.doi.org/10.37279/2312-5330-2020-3-42-48.

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Relevance. The article reveals the actual possibilities of introducing digital technologies in the field of tax regulation, the provision of administrative services to taxpayers. The author has carried out a SWOT analysis of electronic services of the tax service in the context of digital transformation, identified the opportunities and threats to the development of digital tax administration. In the context of universal digitalization, the study of the above issues is an urgent topic. Results. It has been established that digital transformation of taxation and tax procedures is a difficult an

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Mudzengerere, Liberty D., Kudzai Munyawarara, Kudakwashe Munyepwa, et al. "An Investigation of the Determinants of Non-Tax Compliance among Small and Medium Enterprises: Case Study of Green Market, Mutare." International Journal of Research and Scientific Innovation XII, no. II (2025): 771–806. https://doi.org/10.51244/ijrsi.2025.12020062.

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Tax compliance is crucial for both individuals and businesses to fulfill their financial obligations accurately. Small and Medium Enterprises (SMEs) are vital to economic growth but ensuring their tax compliance is a global challenge. This study sought to assess, identify and analyze the key determinants of non-tax compliance with specific reference to SMEs at Green Market, Mutare. The sample comprised of 90 participants who were selected through the use of stratified random sampling procedure. The descriptive survey design and the mixed method approach were adopted for this study. Data collec

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Dewi Mariam Widiniarsih, Arum Arupi Kusnindar, and Cindi Fatikasari. "SOSIALISASI DAN PENDAMPINGAN PELAPORAN KEWAJIABAN PERPAJAKAN UMKM DI DESA WALUYOJATI." Jurnal Indonesia Mengabdi 3, no. 1 (2024): 35–41. https://doi.org/10.55080/jim.v3i1.919.

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Tax Obligation Assistance in Waluyojati Village, Ambarawa District to improve tax knowledge of Micro, Small and Medium Enterprises in Waluyojati Village, Ambarawa District better and have an impact on the level of taxpayer compliance. It is also expected that by increasing participants' understanding of the risks of tax audits, they will be able to reduce tax costs from tax fines for Macro, Small and Medium Enterprises. On the other hand, community service activities to assist the government in increasing tax revenues because more and more Micro, Small and Medium Enterprises are aware of their

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Utami, Nugraheni Dwi, Imam Arifin, and Firman Tatariyanto. "Capabilities of Data Quality Assurance Section and Performance of Unit in the Directorate General of Taxes." Scientax 6, no. 2 (2025): 201–19. https://doi.org/10.52869/st.v6i2.913.

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Identifying data quality drivers is increasingly crucial for DGT because it helps achieve goals, maintain taxpayer compliance, increase efficiency, and improve business process accuracy. This study aims to identify whether strategic resources within an organisation influence its ability to achieve sustainable performance. Using the resource-based view theory, this study tests a moderated mediation model to examine the role of data quality on the relationship between the capabilities of the PKD Section at the tax office and the performance of that office at various locations in Indonesia. The p

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Lewiandy, Lewiandy, Fatimatuzzahra Fatimatuzzahra, Patrick Chendarwan, and I. Putu Juni Artana. "Transformation of Limited Partnership Regulations: Impact of Minister of Law and Human Rights Regulation No.17/2018, Registration Inequality, Tax Obligations, and Legal Consequences." AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia 3, no. 1 (2024): 401–6. http://dx.doi.org/10.57235/aurelia.v3i1.1560.

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The legal developments related to Limited Partnership (Persekutuan Komanditer or CV) in Indonesia, following the enactment of Regulation of the Minister of Law and Human Rights No. 17 of 2018, establish new tasks in the submission of name requests, registration of establishment deeds, and changes to the articles of association of CV through the Business Entity Administration System (SABU) and the Online Single Submission (OSS) application. In this research, employing a normative juridical and empirical approach with a descriptive-analytical method, the aim is to understand the impact of this r

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ALMEIDA CAMBRANO, Saira Magaly, Rosa María MARTÍNEZ JIMÉNEZ, and Lisbeth Jacinto Castillo. "IMPORTANCE OF THE MATERIALITY OF TAX OPERATIONS IN MEXICO." Sociálno-ekonomická revue 21, no. 1 (2023): 22–28. http://dx.doi.org/10.52665/ser20230103.

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The tax authorities in Mexico, due to the improper use of Digital Tax Receipts over the Internet and based on the electronic tax information issued by taxpayers that generate tax evasion, establishes the scheme of Simulated Operations with two aspects, the Companies that Bill Operations Simulated and the Companies that Deduct Simulated Operations, based on article 69-B of the Fiscal Code of the Federation, in which taxpayers are required to demonstrate the materiality of the acts they carry out, that is, the reality of their fiscal operations . The objective of the investigation is to demonstr

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Ginting, Dea Cindi Amelia, Muhammad Irwan Padli Nasution, and Sri Suci Ayu Sundari. "ANALISIS PENGENAAN PAJAK PADA PELAKU E-COMMERCE." JURNAL EKONOMI KREATIF DAN MANAJEMEN BISNIS DIGITAL 1, no. 3 (2023): 414–21. http://dx.doi.org/10.55047/jekombital.v1i3.359.

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In Indonesia, the use of information technology in business is growing rapidly. One of the impacts of technological advances is e-commerce. E-commerce allows customers to buy at smart brokers more conveniently. However, the rise of e-commerce raises concerns about how e-commerce businesses should be taxed. The tax base of e-commerce businesses is examined in this study. This study aims to analyze the analysis of tax imposition on e-commerce actors. The research method used in this study is the normative legal research method. The legal analysis is based on Regulation of the Minister of Finance

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Kitojo, Kagome Wetengere. "THE IMPACT OF BUSINESS ENVIRONMENT ON TRADE: THE CASE OF KARIAKOO INTERNATIONAL MARKET, TANZANIA." ISRG Journal of Economics, Business & Management (ISRGJEBM) II, no. I (2024): 108–17. https://doi.org/10.5281/zenodo.10703406.

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<em>This study was conducted to investigate the impact of the business environment on trade with reference to the Kariakoo International Market in Dar es Salaam, Tanzania. The study employed a case study design and documentary review methodology. Content analysis was employed to analyze data. The research found that the Market is facing many challenges related to taxes and non-taxes. Tax challenges comprise numerous and high taxes that do not match the value of goods sold by businesspersons and purchased by consumers. Non-taxes challenges include harassment of traders, and luggage carriers by

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Mahad, Abdikadir Muhumed, and Nathan Wamalwa Wafula Dr. "Factors Affecting Tax Compliance on Small Medium Sized Enterprises in Koodboor District in Hargeisa Somaliland." International Journal of Management and Commerce Innovations 11, no. 1 (2023): 291–302. https://doi.org/10.5281/zenodo.8126170.

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<strong>Abstract:</strong> Taxes are an important source of revenue for the state and all government agencies. It helps the state meet its financial obligations and also serves the general public by providing serves such as health, infrastructure, and education, as well as stability and order. This study sought to determine the factors affecting tax compliance on SMEs in Kood Boor District Hargeisa, Somaliland. The specific objectives of the study were; to establish the effects of taxpayer knowledge, tax rate, tax fines and penalty and tax accountability on tax compliance of SMEs in Kood Boor

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Dewi, Ayu Alit Cita, and Gede Sri Darma. "PERCEPTION OF USER EASE, USER BENEFITS, ONLINE PAYMENT SYSTEM, AND MANUAL PAYMENT SYSTEM ON TAXPAYER COMPLIANCE." Indonesian Journal of Economics, Social, and Humanities 7, no. 1 (2025): 65–84. https://doi.org/10.31258/ijesh.7.1.65-84.

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This research tries to find out more deeply regarding Perceived User Ease, User Benefits, Online Payment Systems, and Manual Payment Systems for Taxpayer Compliance. The research location was conducted in the city of Denpasar with the number of samples used as respondents being 100 Taxpayer motorized vehicles. The data analysis technique used is SEM-PLS. The results of the study show that perceived user convenience has a positive and significant effect on the online payment system. Perceived User Ease has a positive and significant effect on the Manual Payment System. Perceived User Ease has a

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Sul'zhenko, S., and S. Sul'zhenko. "ECOSYSTEM APPROACH AS A BASIS FOR INCREASING THE EFFICIENCY OF TAX ADMINISTRATION." Actual directions of scientific researches of the XXI century: theory and practice 10, no. 4 (2022): 56–67. http://dx.doi.org/10.34220/2308-8877-2022-10-4-56-67.

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The article is devoted to the development of tax administration in the context of increasing its efficiency in the context of the digital transformation of the economy. The author analyzed the prerequisites for the transition of tax authorities to the digital field, such as: the COVID-19 pandemic, the growth in the volume of remote filing of tax returns and online payments, as well as the expanding possibilities for storing and processing large amounts of data. The factors of effective interaction with taxpayers in the implementation of operational processes with the use of innovative digital

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Wahyuni, Wahyuni. "Pengaruh Kesadaran Wajib Pajak, Pengetahuan, Sistem Adminitrasi Perpajakan Modern, dan Sanski Pajak Terhadap Kepatuhan Perpajakan Pada Kantor Pelayanan Pajak Madya Makassar." Bongaya Journal for Research in Accounting (BJRA) 1, no. 2 (2018): 01–07. http://dx.doi.org/10.37888/bjra.v1i2.71.

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This study aims: (1) To analyze the effect of taxpayer awareness on taxpayer compliance at Makassar Middle KPP. (2) Analyzing the effect of taxation knowledge on taxpayer compliance at Makassar Middle KPP. (3) Analyzing the effect of the modern tax administration system on taxpayer compliance at Makassar Middle KPP. (4) Analyze the effect of tax sanctions on taxpayer compliance at Makassar Middle KPP. The variables used in this study are taxpayer awareness (X1), taxation knowledge (X2), modern tax administration system (X3), tax sanction (X4), taxpayer compliance (Y). Research conducted by loo

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Esti Dian Cahyani, Wikan Budi Utami, and Rukmini Rukmini. "PENGARUH SIKAP WAJIB PAJAK TENTANG NJOP, TINGKAT PENDAPATAN DAN PENGETAHUAN PAYMENT ONLINE SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING." Jurnal Ilmiah Akuntansi 1, no. 3 (2024): 41–52. https://doi.org/10.69714/ce3gnc92.

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This research aims to determine the effect of NJOP, Income Level, Knowledge of Online Tax Payment Systems on Land and Building Taxpayer Compliance in Banyudono District, Boyolali Regency with Taxpayer Awareness as an Intervening variable. The population in this research is land and building tax payers who have made land and building tax payments directly or online with a sample size of 100 respondents. The sampling technique uses probability sampling. This type of research is quantitative research. The data analysis technique in this research uses path analysis techniques and a sobel test calc

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Nurwati, Nurwati. "Kesadaran Perpajakan, Pelayanan Fiskus, Dan Kepatuhan Wajib Pajak (Studi Padawajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas)." Liquidity 5, no. 1 (2018): 27–34. http://dx.doi.org/10.32546/lq.v5i1.62.

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Taxpayer compliance from year to year shows declining. This study purposes to analyze the factors that affect the individual taxpayer Compliance conducting business and free trade in the region of KPP Pratama Jakarta Pasar Rebo. This study using the questionnaire as data collection. Respondents in this study are the individual taxpayers conducting business activities and work freely. This study uses a Tax Awareness, Service tax authorities as the independent variable and the Taxpayer Compliance as the dependent variable. The data were analyzed using multiple regression analysis using SPSS 20 f

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Wael, Achmad Ramly, Christina Sososutiksno, and Cecilia Engko. "PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL INTERVENING." Jurnal Akuntansi 9, no. 1 (2023): 57–71. https://doi.org/10.30598/jak.9.1.57-71.

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This research aims to determine: (1) The influence of taxpayer awareness on taxpayer compliance, (2) The influence of taxpayer awareness on taxpayer compliance with tax sanctions as an intervening variable. The sample for this research is 100 individual taxpayers who carry out business activities and freelance work in Ambon City. The sampling technique uses the Slovin formula. Research data was collected using a questionnaire. The research results show that: (1) Taxpayer Awareness influences Taxpayer Compliance, (2) Tax Sanctions cannot mediate the influence of Taxpayer Awareness on Taxpayer C

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Bawono, Icuk Rangga, Rasyid Mustofa, and Medika Danang Indanto. "THE FACTORS INFLUENCE TAXPAYER'S INTENTIONS TO DO THEIR OBLIGATION." ACCRUALS (Accounting Research Journal of Sutaatmadja) 4, no. 02 (2020): 135–48. http://dx.doi.org/10.35310/accruals.v4i02.580.

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This study has a purpose to examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service.The population of this study is individual taxpayer who undertakes the business activity

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Putra, Rio Johan, and Mei Welensya Br Simatupang. "Moderasi Pengawasan Perpajakan atas Pengaruh Penggunaan E-Form dan Edukasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pebisnis E-Commerce." Jurnal Akuntansi Manajerial (Managerial Accounting Journal) 7, no. 2 (2023): 16–26. http://dx.doi.org/10.52447/jam.v7i2.6792.

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This article proves the effect of the Use of E-Form and Tax Education on Taxpayer Compliance of E-commerce Businessmen moderated by Tax Supervision. The results tested, the effect of using e-forms and Tax Education on Taxpayer Compliance of E-commerce Businessmen. The sample of this research is 220 respondents from the E-commerce Businessmen. The analysis uses Structural Equation Modeling to test this research model. Next, examine the effect of the Effect of E-Form Use and Tax Education on Taxpayer Compliance of E-commerce Businesses moderated by Tax Supervision. The results of the study prove

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Kholagi, Helmi Faisal, and Nurul Hidayah. "Influence Quality of Service, Taxpayer Knowledge and Taxpayer Awareness Towards Taxpayer Compliance." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 4, no. 2 (2025): 307–20. https://doi.org/10.55047/marginal.v4i2.1614.

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This study examines the factors influencing tax compliance among small and medium-sized enterprises (MSMEs) in West Jakarta. The research analyzes three key factors: quality of tax services, taxpayer knowledge, and taxpayer awareness. Using a quantitative approach, primary data was collected through online questionnaires distributed via Google Forms to 135 MSME taxpayers in West Jakarta. The data was analyzed using the Partial Least Square (PLS) method. The findings reveal that both taxpayer knowledge and awareness have significant positive effects on tax compliance. Specifically, taxpayers wi

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Wirawan, I. Made Dwi Sumba, Gede Yohanes Arygunartha, and Desak Rurik Pradnya Paramitha Nida. "Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak." E-Jurnal Akuntansi 31, no. 5 (2021): 1169. http://dx.doi.org/10.24843/eja.2021.v31.i05.p08.

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This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprises (MSMEs) which became partners of the Denpasar City Cooperative and UMKM Office. Determination of the sample in this study using probability sampling with simple random sampling method. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that the reduction in tax

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Marlina, Leni, and Cris Kuntadi. "Factors affecting taxpayer compliance: understanding of tax accounting, quality of fiscal services, tax sanctions." Gema Wiralodra 14, no. 2 (2023): 864–73. http://dx.doi.org/10.31943/gw.v14i2.518.

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Literature review article on the influence of understanding of tax accounting, quality of tax administration services, and tax sanctions on taxpayer compliance. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The method of writing this article is to use the library research method whose sources come from online media, including Google Scholar, Mendeley and other academic online media . The results of this literature review article are as follows: 1) understanding of accounting affects taxpayer compliance; 2) the qu

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Radvan, Michal. "Does the Czech Parliament Follow Tax Law Drafting Principles?" Law, Identity and Values 4, no. 1 (2024): 185–202. https://doi.org/10.55073/2024.1.185-202.

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Tax law regulation must be clear and easy to understand and apply. It must consider the level of knowledge of taxpayers, and it must follow the terminology used in other branches of law. The legislator should also be receptive to the economic aspects of private and business life. The tax office should create conditions to make filing tax returns easy and not time-consuming, ideally online, with prefilled fields and automatic calculation. Only if these requirements are fulfilled might tax administration be cheap and effective without additional compliance costs (for both taxpayers and tax admin

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Khuzaimah, Ninik, and Sigit Hermawan. "Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak." JIATAX (Journal of Islamic Accounting and Tax) 1, no. 1 (2018): 36. http://dx.doi.org/10.30587/jiatax.v1i1.447.

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This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear re

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Azizah, Faizatul. "Pengaruh Sanksi Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Usaha (Studi Kasus KPP Pratama Pare)." JFAS : Journal of Finance and Accounting Studies 1, no. 1 (2020): 33–45. http://dx.doi.org/10.33752/jfas.v1i1.169.

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This research aimed to know how big the influence of tax sanction and tax socialization on taxpayer compliance of individuals who conducted business in KPP Pratama Pare. The population in this study are taxpayers of individuals who conduct business activities registered on KPP Pratama Pare. Based on data until the end of 2016 there are 43,769 individual taxpayers conducting business activities. Sampling method is simple random sampling with sample number 397 taxpayer. The results of simultaneous research Tax Sanctions and Socialization Taxation provide a significant effect on Personal taxpayer

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