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Journal of Taxation Analysis and Review
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28098633     DOI : https://doi.org/10.35310/jtar.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait perpajakan, baik pajak pusat, pajak daerah, maupun perpajakan internasional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 42 Documents
 1   2   3   4   5 
EFFECT OF E-FILING SOCIALIZATION ON TAX COMPLIANCE WITH E-FILING UNDERSTANDING AS AN INTERVENING VARIABLE (CASE STUDY OF INDIVIDUAL TAXPAYERS OF EMPLOYEES REGISTERED ON KPP PRATAMA PURWAKARTA) Kiki Ratnasari; Asep Kurniawan; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.85

Abstract

This study aims to determine the effect of e-filing socialization on tax compliance. The study also aims to examine the effect of the understanding that acts as an intervening variable in the relationship between the socialization of e-filing on tax compliance. This research was conducted with a purposive sampling method that is included in the non-probability sampling with a sample of 80 respondents from individual taxpayers of employees registered on KPP Purwakarta. The data used are primary data through questionnaires, which contain respondents answers. Path Analysis is used to test the effect of intervening. The results of the study are E-Filing Socialization has positive effect on the understanding of e-filing, E-Filing socialization has positive effect on tax compliance, E-Filing Understanding has positive effect on tax compliance, e-Filing socialization has positive effect on tax compliance through e–filing understanding
ANALYSIS OF KNOWLEDGE OF TAXATION REGULATIONS, TAX AWARENESS AND PERFORMANCE OF ACCOUNT REPRESENTATIVE (AR) ON TAX MANDATORY COMPLIANCE Leli Mulyani; Asep Kurniawan; Indah Umiyati
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.87

Abstract

The purpose of this research is to (1) know the effect of tax regulation on taxpayer compliance, (2) influence of tax awareness to taxpayer compliance, (3) influence of Account Representative performance moderate between knowledge of taxation regulation to taxpayer compliance, and (4) Account Representative performance between tax awareness of taxpayer compliance. This research approach using quantitative method, while data analysis using descriptive data analysis. Population and samples in this study are individual taxpayers registered in KPP Pratama Subang, with the number of samples of 100 respondents. Sample selection technique in this research use incidental sampling technique. The data used in this study is primary data, primary data obtained from the distribution of questionnaires to individual taxpayers registered in KPP Pratama Subang. Data analyzed using stepwise regression analysis method and hypothesis test using Statistical Program from Society Science (SPSS) version 21. Based on the results of hypothesis testing in this study are (1) Knowledge of tax regulations have a positive effect on taxpayer compliance. (2) Tax awareness has a positive effect on tax compliance. (3) Account Representative performance does not reinforce the influence of tax regulation knowledge on taxpayer compliance. (4) Account Representative performance does not reinforce the influence of tax awareness on taxpayer compliance.
EFFECT SELF ASSESSMENT IMPLEMENTATION, TAXATION SOCIALIZATION, TAXATION SANCTION AND SERVICE QUALITY OF TAX AUTHORITIESTO COMPLIANCE LEVEL OF TAXPAYER OF MSMES PERPETRATORS AFTER IMPLEMENTATION OF GOVERNMENT REGULATION NO. 46 YEAR 2013 Suhendra Suhendra; Asep Kurniawan; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.91

Abstract

This research aimed to know the effect ofSelf AssessmentImplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesTo Taxpayer Compliance Level. The population in this research wase of Taxpayers of MSMEsperpetrators of trade centers. The data used were ordinal data were transformed using the MSI. The research method was descriptive analysis method with quantitative approach. The statistical method was multiple linear regression analysis, the coefficient of determination, t-test, F-test, by using SPSS for windows. The results of the research indicate that variableSelf AssessmentImplementation proved to have a positive influenceand significant effect on tax compliance rate variable, variable Taxation Socialization not proven to have a positive influence and significant effect on tax compliance rate variable, variable Taxation Sanction proved to have a positive influence and significant effect on tax compliance rate variable, variable Service quality tax authoritiesto have a positive influence and significant effect on tax compliance rate variable,and variable Self Assessmentimplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesto have a positive influence simultaneously and significant effect on tax compliance rate variable.
THE EFFECT OF TAXPAYER'S KNOWLEDGE OF TAXATION REGULATIONS, KNOWLEDGE OF INFORMATION SERVICES FOR MOTOR VEHICLE TAX PAYMENT AND POLICE OPERATIONS ON COMPLIANCE WITH COMPLIANCE TAX Kalisma Ratna Apriani; Icih Icih; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.92

Abstract

Motorized vehicles are one type of local tax, but there are still many taxpayers of motorized vehicles that are not compliant in paying motor vehicle taxes. So efforts are needed that can increase motor vehicle taxpayer compliance, some efforts that can increase vehicle taxpayer compliance are by increasing knowledge about motorized vehicle taxation regulations, knowledge of motor vehicle tax payment services and inspection of police operations. This study aims to determine the influence of knowledge about tax regulations, knowledge of information on motor vehicle tax payment services and police operations on motor vehicle taxpayer compliance. The population used in this study is motor vehicle taxpayers registered in Subang Sub-district Social Security System. The sample selection technique uses incidental sampling. Anyone who happens to meet with a researcher can be used as a sample. The analytical tool used in this study is multiple logistic regression statistical regression. The results of this study indicate that knowledge of motorized vehicle tax regulation has no evidence that it can affect motor vehicle taxpayer compliance, knowledge of motor vehicle tax payment service information there is evidence that it can affect motor vehicle taxpayer compliance, and police operations have no evidence of taxpayer compliance motor vehicle
THE EFFECT OF TAX KNOWLEDGE, SERVICE TAX AUTHORITIES AND TAX PENALTIES FIRMNESS OF COMPLIANCE IN MEETING THEIR INCOME TAX LIABILITY WITH AN AWARENESS OF PAYING TAXES AS AN INTERVENING VARIABLE Citra Ayu Noviana
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.93

Abstract

This study aims to determine (1) the effect of tax knowledge, service tax authorities and tax penalties against consciousness firmness pay income tax online shop owners, (2) the effect of tax knowledge, service tax authorities, tax penalties assertiveness and awareness of compliance obligations to pay taxes to the owner's income tax online shop, (3) the effect of tax knowledge, service tax authorities and tax penalties firmness against the owner of online shop compliance through awareness of paying taxes. This study uses survey and population are owners Online Shop Tokopedia.com sites. sampling using purposive sampling. The data used consist of primary data, which comes from distributing questionnaires to Own Online Shop listed in Tokopedia.com. Analysis of the data used is the analysis of SEM (Structural equating Modelling) with software version 2.0 SmartPLS M3. Results from this study are as follows: (1) knowledge of taxation and firmness sanctions respectively positive and significant impact on the consciousness of paying income tax online shop owners, (2) knowledge of taxation, tax penalties assertiveness and awareness to pay taxes each positive effect and significant compliance online shop owners, (3) knowledge of taxation and tax assertiveness respectively positive and significant effect on adherence owner of online shop through the consciousness of paying taxes, (4) the service tax authorities but not significant positive effect on consciousness or adherence, and (5) the service tax authorities but not significant positive effect on compliance through awareness.
EFFECT OF ADMINISTRATIVE REFORM AND TAXPAYER SATISFACTION ON TAXPAYER COMPLIANCE AS RECORDED BY TAX OFFICES OF MAJALAYA BANDUNG Ira Diah Anggraeni; Trisandi Eka Putri; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.94

Abstract

The Modernization of Tax Administration assist taxpayers in making their tax obligations. Taxpayers are expected to be satisfied with The Modernization of Tax Administration of existing so be abiding taxpayers in their tax obligations. The purpose of this research is to know the influence of tax administration modernization (X1) on taxpayer satisfaction (X2), to know the influence of tax administration modernization (X1) taxpayer compliance (Y), and taxpayer satisfaction (X2) to taxpayer Compliance ), And to know the influence of Modernization of tax administration (X1) to Compliance taxpayer (Y) through Taxpayer Satisfaction (X2). This study uses nonprobability sampling method with the number of samples of 100 respondents from taxpayers registered on KPP Pratama Majalaya Bandung. Data obtained from this research is primary data through questionnaire in the form of interval scale with analysis method using path analysis and using lisrel statistic program and tested in the form of validity test, reliability test, t test, and model fit test. The results of the analysis obtained the first substructure equation X2 = 0.731X1 + 0.465e1 and the second substructure equation Y = 0.307X2 + 0.843X1 + 0.860e2 Based on the results of t test says that the modernization of tax administration (X1) has a positive and significant impact on Compulsory Satisfaction tax (X2) and Modernization of tax administration (X1) have positive and insignificant effect on Taxpayer's Compliance (Y), Taxpayer's satisfaction (X2) have positive and significant influence to taxpayer Compliance (Y) and Modernization of tax administration have positive indirect effect against Taxpayer Compliance (Y) through Taxpayer Satisfaction (X2). The model fit test result is the accepted model.
AWARENESS INFLUENCE TAXPAYER, TAX AUTHORITIES AND KNOWLEDGE QUALITY SERVICE TAXPAYERS TAX INCOME TAX AVOIDANCE MEASURES AGAINST SMES (A Case Study Market Environment Pujasera Subang) Sukarno Hadi Wibowo
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.98

Abstract

This study aims to find evidence of research on the factors that influence on the tax evasion measures. Factors tested in this research that the taxpayer awareness, quality of service and knowledge of the taxpayer tax authorities abouttaxes. Data obtained using simple random sampling method, the sample is used as much as 79 respondents. Data were analyzed using multiple linear regression in SPSS softwareversion 17.0. Results from this study indicate that the variable taxpayer awareness, quality of service tax authorities and tax payers knowledge of tax simultaneously significantly influence the actions of tax evasion, it is seen from the results of testing the hypothesis that gained significance level of 0.000 less than 0.05, andseen from the calculated F value of 47.689 which is greater than the F table at 2.73. The partial variable taxpayer awareness, quality of service tax authorities and tax payers knowledge of tax significant effect on income tax evasion action SMEs.
UNDERGROUND ECONOMY : TINJAUAN PERSPEKTIF FISKUS DAN WAJIB PAJAK Asri Lestari; Anggelya Fitri Romadhona; Aldi Supriatna; Rismayanti Nurfitriani; Sefti Sabilla Aziz
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.702

Abstract

The underground economy in Indonesia has now become a factor triggering the loss of state revenue from the tax sector. If these activities are not handled properly, the stability of the state financial system will be poor. Researchers conducted this study aimed to analyze and review the views of taxpayers and tax authorities. By using qualitative methods and descriptive approaches. This study uses primary data in the form of interviews. The data obtained were 5 taxpayers who we visited at their respective homes in Subang Regency. As well as 2 tax officers who work at KPP Pratama Subang. The result of this research is that the underground economy has a positive effect on taxpayers who do not comply with tax regulations. Because they do not need to spend money and time to process tax payments. However, these activities have a negative effect on the state, the consequence will be a loss of tax revenue for the state.
POTENSI PENERIMAAN PAJAK DARI TRANSAKSI ELEKTRONIK DI KABUPATEN SUBANG Mei Shafarindah Hermawati; Fitri Cahyati; Indah Febriyanti; Inggit Aprilia; Widi Juwianti
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.704

Abstract

Taxes are a very impotant contributor to the administration and implementation of national development. With taxes, the state can prosper the people, carry out development and in order to achieve common interets. The study aims to test potential tax receipts from electronic transactions in Subang districts. The research method used is qualitative method using descriptive approach. This study uses qualitative approach with case study method. The data in the analysis is the results of interviews with 3 people, 1 person fiskus Subang tax revenue office (KPP) working in the general section, 1 academician SMK PGRI SUBANG, and 1 business person who uses the digital platform s.r.y shop. The result of the reseacrh are as follows: the potential of tax receipts in that the growing users of e-commerce will have a good impact on taxtion even that development can facilitate us in transacting with the use of internet for commercial activities can also help in transactions and the development becomes one of the potentials in tax receipts. Even KPP itself has a facility called tax intensive it becomes an effort to facilitate or encourage taxpayers to comply in carrying out their obligations. Keywords: Tax, Online transactions, Potential tax on online transactions
PERSEPSI UMKM TERHADAP INSENTIF PAJAK DIMASA PANDEMI COVID-19 Tania Nurfadillah; Ariya Kusumah Jaya; Irma Melawati; Roisatul Hidayah; Rovi Solihati
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.717

Abstract

This study aims to determine the perception of MSMEs on tax incentives during the Covid-19 pandemic. In approximately one year, the whole world is experiencing a major crisis due to a virus called corona or Covid-19 which caused a world pandemic. Indonesia is also one of the countries with the most virus cases in Asia. So that the government has taken various ways to reduce the spread of the Covid-19 virus, one of which is the implementation of Large-Scale Social Restrictions (PSBB), so that it has a wide impact on various business sectors to be hampered until it decreases, which causes an economic crisis, especially for MSMEs. The impact of this pandemic is also felt in the taxation sector. Where, taxes are a source of state revenue. The government issued a new policy on MSME tax incentives contained in PMK Number 44/PMK.03/2020, namely Final PPh based on Government-borne PP 23 (DTP). This policy aims to sustain MSME business, encourage public participation and knowledge of taxation. Qualitative data analysis techniques are carried out by collecting data, sorting data, presenting and analyzing data, and concluding data. Based on the results of in-depth interviews with five sources, it shows that they really appreciate the tax incentive policy.

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