Pemahaman Wajib Pajak, Sosialisasi Perpajakan Dan Kepatuhan Wajib Pajak

Kurniawan, Aceng; Purwanti, Meilani; Lidiawati, Elis

doi:10.55916/jsar.v14i1.31

Cited by 2 publications

(1 citation statement)

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“…Penelitian tentang pengetahuan dan pemahaman pajak serta kesadaran wajib pajak terhdap kepatuhan wajib pajak sudah banyak dilakukan sebelumnya. Setiyani, dkk (2018), Azmi (2018), Kurniawan (2017), Rahayau (2017) dan Fauzi (2016) dalam penelitiannya menemukan bukti bahwa pengetahuan perpajakan wajib pajak mengenai tata cara pemenuhan kewajiban perpajakan, fungsi, dan peranan pajak dapat meningkatkan kepatuhan wajib pajak. Namun demikian pada penelitian Subarkah dan Maya (2017) menunjukkan hasil negatif atau tidak adanya pengaruh pemahaman seorang wajib pajak terhadap kepatuhan wajib pajak.…”

Section: Pendahuluanunclassified

Pengetahuan Dan Pemahaman Pajak Serta Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak (Studi Empiris Di Perumahan Margasari Tigaraksa)

Nugroho¹,

Apriladiestya²

2023

ijacc

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This study aims to determine the role of knowledge and understanding of taxes and awareness of taxpayers on taxpayer compliance. This study uses quantitative methods, using random sampling technique. The data used in this study is primary data. Respondents in this study amounted to 150 people. The results of this study indicate that knowledge and understanding of taxes and awareness of taxpayers play a role in taxpayer compliance. From the Adjusted R value, it produces a value of 0.761 or 76.1%, which means that the taxpayer compliance variable can be explained by the knowledge and understanding and awareness of taxpayers, while the remaining 23.9% is explained by other variables not examined in this study.

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Section: Pendahuluanunclassified

Pengetahuan Dan Pemahaman Pajak Serta Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak (Studi Empiris Di Perumahan Margasari Tigaraksa)

Nugroho¹,

Apriladiestya²

2023

ijacc

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Has the Voluntary Disclosure Program Run Optimally? Insights from a Primary Tax Office in Wates

Dewi,

Kusumastuti,

Shujahat

et al. 2024

SHS Web Conf.

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This research aims to increase taxpayer compliance with the voluntary disclosure program and to determine whether the voluntary disclosure program carried out by the Pratama Wates Tax Office is running optimally. The data used in this research were the results of interviews with 16 respondents: taxpayers, extension teams, and account representatives, as well as 32 respondents from taxpayer questionnaires. The data analysis technique used qualitative methods to analyze the level of taxpayer compliance with the voluntary disclosure program. The research results show that ways to improve this voluntary disclosure program can be achieved through socialization, sanction, and knowledge, so intense and comprehensive socialization and more emphasis on sanction and program benefits must be emphasized. High tariff sanctions will give taxpayers a sense of fear and deterrence so that taxpayers will be more compliant. Taxpayers’ knowledge must always be explored in various ways, such as regular outreach and providing comprehensive and even information. This is implied by the installation of billboards, appeal letters, special consultation places, potential stands, and distribution via email, WhatsApp, and Instagram. The voluntary disclosure program carried out by Pratama Wates Tax Office has been running less than optimally.

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Pemahaman Wajib Pajak, Sosialisasi Perpajakan Dan Kepatuhan Wajib Pajak

Cited by 2 publications

References 0 publications

Pengetahuan Dan Pemahaman Pajak Serta Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak (Studi Empiris Di Perumahan Margasari Tigaraksa)

Pengetahuan Dan Pemahaman Pajak Serta Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak (Studi Empiris Di Perumahan Margasari Tigaraksa)

Has the Voluntary Disclosure Program Run Optimally? Insights from a Primary Tax Office in Wates

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