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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) The International Journal of Business Review (The Jobs Review)
Lusiana, Senny
Universitas Sangga Buana
Economics, Econometrics & Finance

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THE EFFECTIVENESS OF THE TAX REGULATION SOCIALIZATION STRATEGIES ON TAX PAYERS’ COMPREHENSION AND COMPLIANCE IN IMPLEMENTING THEIR TAX OBLIGATIONS Herawati, Hetti; Tabroni, Roni; Lusiana, Senny
The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v1i2.12980

Abstract

In order to increase state’ earning from tax, government should be active in making society awareness on their obedience to pay tax. This study was based on the importance of tax socialization by the tax office to tax payers through different kinds of media. Socialization has been carried out not only by face to face method, but also by mass media appropriate to the recent situation. The goal of this study was to know the socialization strategies done by the Tax Office for the tax payers both through mass media and directly  done by the Representative Accountants. Besides, this study also was to evaluate the effectiveness of these strategies on  tax-payers’ comprehension and their obedience. The output of this study was the formalization the appropriate socialization standards for the tax office in order to increase the tax-payers’ awareness and as a result the tax revenue will increase automatically. First stage,  this study observed the Tax Office policies especially on the aspect of tax regulation socialization strategies. Further study on the aspect of media itself as the tool  for socialization.    Finally, this study would have the conclusion about the relationship between socialization methods and the awareness and the obedience of tax payers in tax payment. This study used descriptive associative methods. The first analysis stage was to test the basic assumption i.e. normality test, and then for the hypothesis testing used Path Analysis. This study concluded that there was the positive correlation between socialization strategy on tax regulation and tax payers’ comprehension and the awareness and the obedience of tax payers.
PENGARUH MEDIA DALAM MENSOSIALISASIKAN PERATURAN PAJAK TERHADAP PEMAHAMAN WAJIB PAJAK Hetti Herawati; Roni Tabroni; Senny Lusiana
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 2, No 2 (2018): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.217 KB) | DOI: 10.32897/jsikap.v2i2.80

Abstract

Sebagai penyumbang terbesar bagi APBN, pajak memegang peranan yang sangat penting dalam menjalankan roda pemerintahan, dan dewasa ini  78% penerimaan negara berasal dari pajak.  Self assesment system menuntut wajib pajak untuk dapat melaksanakan hak dan kewajiban  perpajakan secara mandiri, tapi dalam pelaksanaannya masih terkendala oleh  pemahaman wajib pajak yang berbeda. karenanya penggunaan  media yang tepat dalam proses sosialisasi  perlu dilakukan untuk memberikan pemahaman kepada wajib pajak. Tujuan  dari penelitian ini  adalah : Untuk mengetahui pengaruh media,  baik media masa maupun media tatap muka dalam mensosialisasikan peraturan perpajakan terhadap  pemahaman wajib pajak, baik secara parsial maupun simultan. Metode  yang digunakan dalam penelitian ini  adalah metode deskriptif  asosiatif, dengan menggunakan analisis  statistik regresi  multiple. Hasil penelitian menunjukkan Sosialisai yang dilakukan Dirjen Pajak  baik melalui media tatap muka maupun media massa “ Sangat Baik”,  dan  Sosialisasi Peraturan Perpajakan dengan media massa dam media tatap muka, baik secara parsial maupun simultan, berpengaruh secara signifikan terhadap Pemahaman Wajib Pajak, yang dapat dilihat dari nilai t dan F hitung  lebih besar dari t dan F tabel, sehingga Ha  “diterima”.
Co-Authors Ali Djamhuri Hetti Herawati Roni Tabroni