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All Journal WIDYAKALA JOURNAL Jurnal Akuntansi
Fachrul Roza
Universitas Mercu Buana
Arts Humanities Economics, Econometrics & Finance Other

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A Case Study of an Urban Communities’s Perspective on Appropriate Tax Technology Agustine Dwianika; Edi Purwanto; Sila Ninin Wisnantiasri; Fachrul Roza; Affrian Dwi Prasetyo; Jasmine Rafinka Dara
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

Tantangan sistem perpajakan di Indonesia sama seperti di negara lainnya, khususnya pada negara berkembang, perlu optimalisasi teknologi mengingat sumber daya tax services yang lebih sedikit. Teknologi pajak terkini diharapkan membentuk sistem pajak suatu negara atau pajak tertentu yang memang dibuat sesuai tata kelola masyarakat perkotaaan. Studi ini ingin mengetahui seberapa besar manfaat inovasi dan penerapan teknologi pajak dalam administrasi perpajakan pada komunitas perkotaan. Kepatuhan pajak dipengaruhi oleh pendaftaran pajak online, namun beda dengan masalah penyerahannya. Model kepatuhan pajak dengan mengedepankan teknologi diusulkan agar terus diadaptasi, agar mempermudah proses perhitungan, pembayaran, dan pelaporan pajak masyarakat urban.Kata Kunci:Teknologi Perpajakan, Wajib Pajak Orang Pribadi, Masyarakat Perkotaan, Kepatuhan Pajak.
The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic Agustine Dwianika; Putri Dwi Wahyuni; Fachrul Roza
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.711

Abstract

This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of  SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by  questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but  subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and  tax strategy.
Co-Authors Affrian Dwi Prasetyo Agustine Dwianika Edi Purwanto Jasmine Rafinka Dara Sila Ninin Wisnantiasri