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All Journal Jurnal Tekun International Journal of Economics, Business, and Entrepreneurship (IJEBE)
Juita Tanjung
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERUBAHAN PTKP DAN TARIF PAJAK SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Juita Tanjung
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5543

Abstract

The change of tax regulations often creates hesitation to people. The low level of awareness to these changes resulting to apathetic attitude that people tend to ignore the obligation as a tax payer. A research would be interesting and useful when identifying about people perception against to the change of tax regulations, in this case is income tax. Perception can be used as a measurement on how people assess the problems or changes. A positive perception to the change of "Undang-undang Pajak Penghasilan" related to the change of "Penghasilan Tidak Kena Pajak dan Tarif" is expected hence it can increase the compliance level from each tax payer. By utilization sample of respondent, that is, 52 persons, this research examines whether or not tax payer perception towards changes in Tax Allowance and Tariff Taxes has impact on the nature of their tax payment on regular basis. Obtained data are processed using double-sided regression with the assistance of SPSS 22 computer program. The research shows significant result as much as 0,032 or < 0,05 which means that there is impact of perception about those changes in Tax Allowance to the nature of their tax payment. As regards to perception towards changes in tariff taxes, it has significant result as much as 0,746 or > 0,05 which means that there is no impact of perception to the nature of their tax payment.
THE EFFECT OF TAX INCENTIVE AND TAX SERVICES DIGITALIZATION ON TAXPAYER COMPLIANCE DURING THE COVID-19 PANDEMIC WITH THE MODERATING ROLE OF SOCIALIZATION Juita Tanjung
International Journal of Economics, Business, and Entrepreneurship Vol 6 No 1 (2023): IJEBE January - June 2023
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v6i1.227

Abstract

This study aims to explore the effect of tax incentive and tax services digitalization on taxpayer compliance during the COVID-19 pandemic with the moderating role of socialization. This study employs quantitative method with primary data obtained from questionnaires. The population of this study is individual taxpayers registered at the Tax Office of Indramayu, and with random sampling, we obtained 100 respondents as our samples. We analyzed the data using the Moderated Regression Analysis. The results of this study indicate that tax incentive does not have a significant positive effect on taxpayer compliance, while the tax services digitization has a positive and significant effect on taxpayer compliance. Furthermore, socialization has an insignificant negative effect in moderating the relationship between tax incentive on taxpayer compliance and socialization has no positive effect in moderating the relationship between tax services digitization and individual taxpayer compliance. Keywords: Individual Taxpayer Compliance, Tax Incentive, Tax Services Digitalization and Socialization.
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