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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Teika Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan dan Konseling JIAI (Jurnal Ilmiah Akuntansi Indonesia) JIIP (Jurnal Ilmiah Ilmu Pendidikan) INTELEKTIVA Jurnal Sosial dan Teknologi Journal of Vision and Ideas (VISA) Journal Transformation of Mandalika Journal of Comprehensive Science (JCS) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Indonesia Sosial Sains Jurnal Ekonomis VISA: Journal of Vision and Ideas
Joan Yuliana Hutapea
Universitas Advent Indonesia
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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Pengaruh Penerapan Sistem Modernisasi Administrasi Perpajakan dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajak UMKM (Studi Kasus Wajib Pajak UMKM di Kecamatan Coblong) Megil Fernanda; Joan Yuliana Hutapea; James Uly Reke
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9712

Abstract

This research aims to determine the effect of implementing the tax administration modernization system and tax sanctions on the level of compliance of UMKM taxpayers in the Coblong sub-district. This research uses 60 samples of UMKM taxpayers as primary data. The data collection method involves distributing questionnaires using the purposive random sampling method. Data were analyzed using multiple linear regression by testing the coefficient of determination (r2), F-test, and T-test. From the results of the t-test, it was found that the tax administration modernization system had an effect on UMKM taxpayer compliance, with a calculated t-value of 3.496 > t-table of 2.00247. The tax sanctions variable also influences MSME taxpayer compliance, with a calculated t-value of 5.608 > t-table of 2.00247. The results of the multiple linear regression significance test obtained an F value of 31.474 with a significance of 0.000. So, the coefficient of the regression equation is significant. The coefficient of determination of 52.5% indicates that modernization of the tax administration system and tax sanctions influenced 52.5% of the decision, and other variables influenced the remaining 47.5%. Keywords: tax admnistrasion modernization system, tax sanctions, UMKM taxpayer complience
Pengaruh Digitalisasi Perpajakan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Viona Latersia Sinuhaji; Heddry Purba; Joan Yuliana Hutapea
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9884

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh dari digitalisasi dan pemahaman tentang perpajakan terhadap kepatuhan pembayar pajak, serta peranan sosialisasi perpajakan sebagai variabel yang memoderasi. Survei ini melibatkan 109 individu dari komunitas Parongpong yang berstatus sebagai wajib pajak dengan menggunakan kuesioner dalam pendekatan deskriptif. PLS-SEM (Partial Squares-Structural Equation Model), dan untuk mengelola data pada penelitian inin, peneliti menggunakan SmartPLS 4. Penelitian ini menggunakan metode Hasil studi mengindikasikan bahwa sosialisasi perpajakan di Parongpong tidak signifikan dalam mempengaruhi kepatuhan pembayar pajak. Temuan utama menunjukkan bahwa baik pemahaman tentang pajak maupun digitalisasi perpajakan berdampak positif terhadap kepatuhan wajib pajak. Namun, berbeda dengan ekspektasi, sosialisasi perpajakan tidak terbukti memiliki efek yang sama.
Co-Authors Agus Hasiholan Simbolon Alden R. Rajagukguk Andrea Gina Muntuan ANDRES PARU NUBATONIS Daniel Sihotang Doloksaribu, Eveline Angelica Efata Indri Tarigan Efata Indri Tarigan Gena Gemasta Barus Heddry Purba James Uly Reke Julia Chatrine Situmorang Larita Purba Mark Raymond Silitonga Megil Fernanda Mellisa Karen Benedicta Mellisa Karen Benedicta Nathanael Christoper RICKA PUTRI YANI BR SINAGA Sherly Advent Obidience Ndruru Sudarma Sinaga Thalia Therdi Alnando Viona Latersia Sinuhaji William Wiclyfe Panjaitan Yolanda Frisia Sibarani