Abstrak. Penelitian ini bertujuan untuk mengetahui hubungan dan pengaruh sistem informasi perpajakan yang memadai terhadap kepatuhan wajib pajak dan penerimaan pajak. Penelitian ini dilakukan di lingkungan Kantor Pelayanan Pajak Badan dan Orang Asing (KPP Badora) 1, pada Mei 2006 dengan sampel 115 Wajib Pajak Badan yang diambil secara acak dari 910 wajib pajak atau +/-2% dari populasi. Instrumen untuk menjaring data sistem informasi perpajakan (Y1) dan kepatuhan wajib pajak (X1) adalah kuesioner model skala likert sedangkan data penerimaan pajak (Y2) adalah data sekunder yang diperoleh langsung dari KPP Badora 1. Analisis dilakukan secara kuantitatif dengan dua teknik analisis statistika yang akan digunakan dalam penelitian ini, yaitu analisis regresi dan uji perbedaan Mann-Whitney. Teknik analisis regresi digunakan untuk mengetahui dan memprediksi pengaruh sistem informasi perpajakan terhadap kepatuhanwajib pajak dan penerimaan pajak. Sementara uji perbedaan rata-rata Mann-Whitney digunakan untuk mendeteksi apakah terdapat perbedaan antara tingkat penerimaan pajak KPP Badora 1 antara sebelum digunakannya sistem komputerisasi dan setelah digunakannya sistem tersebut. Interpretasi hasil analisis data menggunakan signifikansi α = 5%. Hasil analisis regresi menunjukkan bahwa terdapat hubungan yang signifikan antara penerapan sistem informasi perpajakan dengan kepatuhan wajib pajak yaitu sebesar 0,653. Sedangkan besar pengaruh dari penerapan sistem informasi perpajakan terhadap kepatuhan wajib pajak adalah sebesar 42,6%. Persamaan regresi linearnya ŷ = 25,231 + 0,538 X. Hasil pengujian Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara penerimaan pajak sebelum dan sesudah penerapan sistem informasi perpajakan yang berarti bahwa penerapan sistem informasi perpajakan tidak mempengaruhi secara signifikan terhadap penerimaan pajak. Abstract. This study aims to determine the relationship and influence of adequate taxation information system on taxpayer compliance and tax revenue. This research was conducted in the Office of Tax Service of Foreign Body and Person (KPP Badora) 1, in May 2006 with sample 115Taxpayer Agency taken at random from 910 taxpayers or +/-2% of the population. Instrument for collecting data of taxation information system (Y1) and taxpayer compliance (X1) is questionnaire of Likert scale model while tax revenue data (Y2) is secondary data obtained directly from KPP Badora 1. The analysis was done quantitatively with two statistical analysis techniques to be used in this study, namely regression analysis and Mann-Whitney difference test. Regression analysis techniques used to determine and predict the effect of tax information systems on taxpayer compliance and tax revenue. While the mean difference test of Mann-Whitney is used to detect whether there is a difference between the tax revenue level of KPP Badora 1 between before the use of computerized system and after use of the system. Interpretation of data analysis results using significance α = 5%. Regression analysis res...

The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.The particular phenomenon faced is the implementation of the self-assessment system in Indonesia which is expected to increase public awareness and honesty as taxpayers to self-calculate the amount of tax payable and not payable. But it turns out that there are still many taxpayers who are not compliant in paying their taxes. The purpose of this study was to analyze tax audit in increasing corporate taxpayer compliance, and to analyze the driving and inhibiting entities of tax audit in increasing corporate taxpayer compliance. This study used the theory from Prof. Dr. Safri Nurmantu, M.Sc. The research approach used in this study was descriptive qualitative by conducting observations, interviews, and documentation since this study generated the conclusion in the form of describing the data in detail and the data were not in the form of numbers.The results of the study showed that the tax audit in increasing corporate taxpayer compliance at Pratama Tax Office Tanah Abang I Jakarta hadgone well, it can be seen that in the audit conducted by the Tax Office the level of taxpayer compliance had increased.The obstacles of the tax audit at Pratama Tax office Tanah Abang I Jakarta were in the form of the indications or triggers for taxation non-compliance such as invoices, financial reports or data from the regional office and the taxpayers themselves who were less cooperative.For these reasons, the researcher hopes that taxpayers can be more cooperative by participating in the audit process.

Based on temporary research, there are still many taxpayers who are not obedient in fulfilling their taxes, such as paying taxes not on time and not by the amount of tax owed. This study aims to find out and analyze the Restaurant Tax Audit Analysis in the Framework of Testing Taxpayer Compliance at the South Jakarta City Administration Regional Revenue Tribe in 2021. The research method used in this study is a qualitative descriptive method. The criteria for the sources that the author uses as informants (parties/interviewees) in this study are those who control and understand the conditions of the research object, who are involved or occupy positions related to the topic under study, and have sufficient time to be interviewed. Restaurant Tax Audit in the Context of Testing Taxpayer Compliance at the Regional Revenue Sub-District of the City of South Jakarta Administration has been carried out well, especially from the audit procedures and audit results, but the ability of the tax authorities still needs to be improved.

The number of transactions carried out online during this pandemic has become an opportunity/potential and challenge for the Government in terms of state revenues, namely from the tax sector, especially income tax (PPh) and Value Added Tax (VAT) revenues. The imposition of a digital tax will provide a sense of justice because foreign companies will get the same treatment as domestic companies that do have an obligation to pay taxes. This is also to create a level of playing field and healthy competition. The purpose of this study is to analyze the opportunities and challenges of digital taxes in Indonesia. The research method used is qualitative. The results of the study show that the application of digital taxes in Indonesia has a very large opportunity so that the government has issued various regulations to achieve the tax target. In terms of optimizing tax revenue, the Government expands Tax Objects and Subjects for VAT and PPh and Increases Taxpayer Compliance. However, it should be noted that the challenges that will be faced are the preparation of skilled and professional human resources, increasing collaboration with digital payment platforms so that they are connected to tax data and the availability of qualified internet access.