Article Per Year (5 Year)
p-Index From 2019 - 2024
1.048
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research
Fuadi, Agus
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi Bisnis Pelita Bangsa

 1 
Enhancing Tax Compliance: The Role of Awareness, Regulation Understanding, and Perceived System Effectiveness Among Self-Employed Individuals Fuadi, Agus; Wulandari, Dian Sulistyorini; Loka, Sedayu Puspapita
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1800

Abstract

Indonesia's national revenue is witnessing substantial annual growth, primarily driven by its diverse natural resources that bolster government income. Among these sources, the tax department is the foremost contributor to the state's revenue. Maintaining the nation's stability and progress requires consistent tax payments from all taxpayers to improve compliance levels. This study examines how taxpayer awareness, understanding of tax regulations, and perceptions of the tax system's effectiveness influence the willingness to pay taxes among individual taxpayers engaged in independent work registered at KPP Pratama Cikarang Selatan. Utilizing random sampling and determining the sample size through the Slovin formula, the study collects responses from 94 respondents within the population of independent workers registered at KPP Pratama Cikarang Selatan. A quantitative approach is employed, with primary data gathered through questionnaires and analyzed using multiple linear regression analysis. The results reveal that understanding tax regulations and perceptions of the tax system's effectiveness positively impact the willingness to pay taxes, while taxpayer awareness does not have a significant influence. Furthermore, collectively, taxpayer awareness, comprehension of tax regulations, and perceptions of the tax system's effectiveness significantly affect the willingness to pay taxes among individual taxpayers engaged in independent work registered at KPP Pratama Cikarang Selatan.
Co-Authors Anisa Anggraeni, Anisa Fahmi Ramadhan, Fahmi Loka, Sedayu Puspapita Nurhasan, Astrya Purba, Jamian Rustianah Setyawan, Wisnu Sulistyorini Wulandari, Dian triwibowo, edi.tri Wahyu Wirjawan, Tri Wiyarno Wulandari , Dian Sulistyorini Wulandari, Dian Sulistyorini