KPP Pratama Research Articles

PENGARUH PENERAPAN E-FILING, E-BILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

This research aims to analyze the effect of implementing e-filing, e-billing and tax sanctions systems on taxpayer compliance at KPP Pratama Serpong using a quantitative approach. The research population is registered taxpayers at KPP Pratama Serpong. Primary data was obtained through questionnaires to respondents. Samples were taken using the convenience sampling method using the Slovin formula, resulting in 110 samples. Data analysis used multiple linear regression with SPSS version 20. The results showed that the implementation of the e-filing system had a positive effect on taxpayer compliance, while the implementation of the e-billing system had no effect, and the application of tax sanctions had an effect on taxpayer compliance

Pengaruh Kepercayaan pada Pemerintah dan Persepsi Keadilan Pajak Terhadap Kepatuhan Pajak

The main objective of this research is to determine how tax compliance is influenced by factors such as trust in government and perceptions of tax fairness. This research relies on data obtained from answers to questionnaire statements given to respondents. This research uses a probability sampling method involving 100 non-employee individual taxpayers registered with KPP Pratama Padang City. To test the hypothesis, this research uses path analysis. Research findings show that trust in government and perceptions of tax fairness can mediate the relationship between trust in government and tax compliance.

Pengaruh Kemanfaatan NPWP, Kualitas Pelayanan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Ngawi

Tax compliance refers to the situation of taxpayers exercising their tax authority and authority. This study aims to analyze whether partially and simultaneously the variables of compliance of Individual Taxpayers are influenced by the benefits of NPWP, quality of tax services, taxpayer awareness, and tax sanctions. The population of the study was 98,534 OP WP located in KPP Pratama Ngawi. The type of research is quantitative with a simple random sampling collection technique, and the number of samples applied is 120 respondents. This account analysis study uses SPSS software version 22 with logistic regression techniques. The results of this study prove that each of the benefits of NPWP and tax sanctions have a significant negative effect, while the quality of tax services and taxpayer awareness have a significant positive effect on Individual Taxpayer compliance. It is concluded that the overall results of this study indicate that the benefits of NPWP, quality of tax services, taxpayer awareness, and tax sanctions have an effect on Individual Taxpayer compliance.

Pengaruh Sistem Pajak, Sanksi Pajak, dan Keadilan Pajak terhadap Penggelapan Pajak

This study was conducted to examine the effect of the taxation system, tax sanctions, and tax justice on tax evasion. Data collection was carried out using a questionnaire. The sample in this study were taxpayers registered at KPP Pratama Bekasi Utara, with a sample size of 100 taxpayers. The data analysis used is the method with the help of the SPSS 26 program. The results showed that justice and the tax system affect tax evasion. the tax system affects tax evasion. tax justice affects tax evasion.

The Effect of Implementing Tax Extensification, Tax Intensification, Tax Audit on Tax Revenue at the Tax Office East Medan Pratama Services in 2023

This research aims to determine the level of tax extensification, tax intensification, tax inspection of the East Medan Pratama KPP during the period January – December 2023. The population in this research is tax employees who work at KPP Pratama Medan Timur. The research method used is a non-probability sampling method, namely census sampling. The respondents of this research were Tax Employees who worked at KPP Pratama East Medan, totaling 43 people. The instrument used is the distribution of questionnaires to collect data from the variables Tax Extensification, Tax Intensification and Tax Audit. The data analysis techniques used are validity test, reliability test, descriptive analysis, normality test, multiple linear regression analysis, partial hypothesis test or t test and calculation of the coefficient of determination.

The Effect of Understanding Taxation, Tax Sanctions, Taxpayer Awareness, and Quality of Fiscal Services on Taxpayer Compliance Individual Taxpayers in KPP Pratama Cirebon Satu

The Effect of Understanding Taxation, Tax Sanctions, Taxpayer Awareness, and Quality of Fiscal Services on Taxpayer Compliance Individual Taxpayers in KPP Pratama Cirebon Satu

Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado

E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.

INFLUENCE TAXPAYERS' PERCEPTION OF DIGITIZATION OF TAX REPORTING IN THE PURBALINGGA REGION PRICES

Tax digitalization is an innovation that aims to optimize tax administration and encourage efficiency in the tax reporting process. This research aims to evaluate the extent of taxpayers' perceptions of tax digitalization in the Purbalingga area, with a focus on aspects of convenience, compliance and taxpayer satisfaction. The object of this research is individual taxpayers registered with KPP Pratama in the Purbalingga area. The research sample consisted of 44 taxpayers registered at KPP Pratama Purbalingga, who had filled out the questionnaire distributed in this research. The analytical method used is a quantitative approach. The results of the research show that perceptions of convenience, compliance and taxpayer satisfaction have a positive and significant effect on the digitalization of taxation as a more effective and efficient tax reporting medium.

PENGARUH PENERAPAN PMK-59/PMK.03/2022 TERHADAP PENERIMAAN PPN PADA KPP PRATAMA KEBAYORAN BARU SATU

The aim of writing this scientific work is to research and evaluate the impact of the implementation of the Republic of Indonesia Minister of Finance Regulation (PMK) Number 59/PMK.03/2022 on domestic Value Added Tax revenues in government agencies in the working area of ​​the Jakarta Kebayoran Baru Satu Primary Tax Service Office. The research population included 194 taxpayers (WP) of government agencies located in the working area of ​​KPP Pratama Jakarta Kebayoran Baru Satu, including Senayan Subdistrict with 46 WPs, Petogogan Subdistrict 30 WPs, Selong Subdistrict 105 WPs, Rawa Barat Subdistrict 2 WPs, and Gunung Gunung Subdistrict as many as 11 WP. The data source used in the research is primary data known from the State Revenue Module of the Jakarta Kebayoran Baru Satu Primary Tax Service Office. The research method used is a quantitative approach with descriptive methods. The results of the research show that the implementation of PMK-59/PMK.03/2022 has a positive impact on domestic Value Added Tax revenues in government agencies.

Analisis Pengaruh Pemerintahan Dengan Algoritma Dan Artificial Intelligence (AI) Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Jakarta Mampang Prapatan

This study aims to analyze the effect of governance by algorithm and artificial intelligence (AI) on taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan. The results showed that there is a significant influence between government with algorithms and artificial intelligence on taxpayer compliance. In the government variable with the algorithm (X1), the t-count value is 5,491 with a significance level of 0.000, which is smaller than the 5% confidence level. This t-count value (5.491) is greater than the t-table (1.967). This causes the alternative hypothesis (Ha) to be accepted and the null hypothesis (H0) to be rejected, so it can be concluded that there is a significant influence between government and algorithms on taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan. Furthermore, in the artificial intelligence variable (X2), the t-count value is 5.892 with a significance level of 0.001, which is greater than the 5% confidence level. The t-count value (5.463) is also greater than the t-table (1.967). This causes the alternative hypothesis (Ha) to be accepted and the null hypothesis (H0) to be rejected, so it can be concluded that there is a significant influence between artificial intelligence on taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan. The results of the determination test of the Government with Algorithms and Artificial Intelligence can explain the Taxpayer Compliance of KPP Pratama Jakarta Mampang Prapatan by Adjusted R square is 0.774 which means 77.40%, while the remaining 22.60% is influenced by other factors.

Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM

This research is very important to do because there is a very low decline in the number of Annual Tax Return reporting from the number of registered MSMEs in 2022-2023 caused by several factors such as religiosity, environmental culture and trust in tax authorities. The purpose of this study is to evaluate the effects of religiosity, environmental culture and trust in tax authorities. The approach used in this research is quantitative. The data needed for this research is primary data, obtained from google forms and distributed to MSMEs in Karawang Regency. The population in the study was 17,760 MSMEs recorded at KPP Pratama Karawang in 2023. The sample was taken utilizing purposive sampling so that 100 taxpayers were obtained with predetermined criteria according to the needs of the researcher. The test tool in the study used SmartPLS 3.0. The results of this study show that first, religiosity has no effect on MSME taxpayer compliance. Second, environmental culture affects MSME taxpayer compliance. Third, trust in tax authorities affects MSME taxpayer compliance.

The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik

The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik

The Effect of Tax Incentives, Tax Rates, Tax Sanctions, Tax Services, and the Application of SAK EMKM on the Compliance of UMKM Taxpayers during the COVID-19 Pandemic: A Case Study of UMKM Taxpayers Registered at KPP Pratama Ternate

The Effect of Tax Incentives, Tax Rates, Tax Sanctions, Tax Services, and the Application of SAK EMKM on the Compliance of UMKM Taxpayers during the COVID-19 Pandemic: A Case Study of UMKM Taxpayers Registered at KPP Pratama Ternate

DETERMINAN PENERIMAAN PAJAK PERTAMBAHAN NILAI

The purpose of this research is to obtain empirical evidence of the effect of the Self Assessment System, Tax Audit, Tax Collection, Number of Taxable Entrepreneurs, Number of e-billings and Number of e-filings on value added tax revenue at KPP Pratama Tanjung Pandan. The population in this study were all corporate taxpayers at KPP Pratama Tanjung Pandan. The sampling technique in this study used purposive sampling technique so that the samples are taken based on certain criteria. The criteria used are corporate taxpayers who are registered and active as taxable entrepreneurs at the Tanjung Pandan KPP Pratama during the 2015-2022 period. The research carried out is a time series study for 8 years with monthly data units, so the total number of samples was 96. The results of this research show that 2 (two) independent variables, Self Assessment System and e-billing have a positive effect on value added tax revenues at KPP Pratama Tanjung Pandan. Meanwhile, the other 4 (four) independent variables are tax audit, tax collection, taxable entrepreneurs, and e-filing have no effect on value added tax revenue at KPP Pratama Tanjung Pandan.

Tax Revenue Achievement: Between Tax Amnesty and the Voluntary Disclosure Program at KPP Pratama Batu

his research aims to determine the number of taxpayers who participated in the Tax Amnesty Program and the Voluntary Disclosure Program as well as the tax revenue achievements from these two programs at KPP Pratama Batu along with factors inhibiting the success of the two programs. This research is a descriptive comparative quantitative research using secondary data from KPP Pratama Batu. The data analysis technique uses the Mann-Whitney test. The research results show that as many as 7.72% of the number of registered taxpayers in 2017 at KPP Pratama Batu participated in the Tax Amnesty program by contributing 36.1 trillion or 30% of the total tax revenue in 2017 at KPP Pratama Batu. Meanwhile, 1.30% of the number of registered taxpayers in 2022 at KPP Pratama Batu participated in the Voluntary Disclosure Program by contributing 31.1 trillion or 20% of the total tax revenue in 2022 at KPP Pratama Batu. This shows that there is a difference between the Tax Amnesty Program and the Voluntary Disclosure Program (PPS) at KPP Pratama Batu. Meanwhile, the inhibiting factors for the Tax Amnesty Program and the Voluntary Disclosure Program are high rates and less effective methods of conveying program information to taxpayers.

Factors Affecting Taxpayer Compliance

The aim of this study is to investigate how taxpayer awareness and tax sanctions affect individual taxpayer compliance at the Bandung Cicadas Pratama Tax Service Office. The study population comprises 102.520 individual taxpayers registered at KPP Pratama Bandung Cicadas in 2022. The sample size for this research is 100 individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. The data analysis method in this research uses multiple regression analysis. The findings suggest that taxpayer awareness and tax sanctions have a significant impact on the compliance of individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. However, tax socialization does not seem to influence the compliance of individual taxpayers in this office.

Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan Pelaku UMKM Dalam Melaksanakan Kewajiban Perpajakan Di Era New Normal (Studi Kasus Wajib Pajak Badan Pelaku UMKM Kota Denpasar)

MSME taxpayer is a source of state income which makes a large contribution to the Indonesian economy.This study aims to determine the effect of taxpayer awareness, tax socialization, tax rates, tax sanctions, and service quality on the compliance of MSME taxpayers in Denpasar City in the new normal era. The population in this study were all MSME taxpayers registered at KPP Pratama West Denpasar and KPP Pratama East Denpasar. Sample determination using the G-Power application with proportional stratified random sampling technique. The number of samples used was 138 MSME taxpayers registered at KPP Pratama West Denpasar and KPP Pratama East Denpasar. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that tax awareness, tax socialization, tax sanctions and tax service quality have a positive effect on taxpayer compliance, while tax rates have no effect on taxpayer compliance.

Pengaruh Mutasi dan Remunerasi terhadap Loyalitas Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi pada Lingkungan KPP Pratama Jember

This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expa This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expansion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember. Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember. nsion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember. Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember.

Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih

Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih