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All Journal Jurnal Akuntansi Kompetif Performance : Jurnal Bisnis dan Akuntansi
Dwi Fionasari
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, TARIF, MORAL DAN NASIONALISME PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PEKERJA BEBAS Yustin Giftiani; Dwi Fionasari; Rama Gitasuci
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4441

Abstract

The purpose of this study is to examine the influence of tax administration modernization, tax rates, tax morale, and tax nationalism toward taxpayers’ compliance of freelance workers at the Pekanbaru Tampan Pratama Tax Service Office (KPP). This research adopts a quantitative approach through the application of a survey method. The data were obtained by distributing questionnaires to 100 freelance taxpayers registered at the Pekanbaru Tampan Pratama Tax Service Office and analyzed using Multiple linear regression analysis was employed, and the findings reveal that, partially, tax administration modernization, tax rates, tax morale, and tax nationalism each exert a positive and significant influence on taxpayer compliance. of freelance workers. This finding confirms that improving the administration system, implementing appropriate tax rates, moral awareness, and taxpayer nationalism are important factors in increasing tax compliance in the freelance worker group”
PENGARUH PAJAK PROGRESIF DAN DIGITALISASI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BANGKINANG Priscilla Nanda Julita; Dwi Fionasari; Norra Isnasia Rahayu
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2693

Abstract

This study aims to examine the effect of progressive tax and digitalization on motor vehicle taxpayer compliance in Bangkinang. This research employs a quantitative approach. The population of the study consists of 442,941 motor vehicle taxpayers registered at the Samsat Office of Bangkinang. The sample size was determined using the Slovin formula, resulting in 100 respondents. The data used in this study consist of primary data obtained through questionnaires distributed to motor vehicle taxpayers in Bangkinang and secondary data derived from books and academic journals. Data collection was conducted using a questionnaire technique. The research variables include taxpayer compliance as the dependent variable, and progressive tax and digitalization as independent variables. Data analysis was performed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that progressive tax has no significant effect on taxpayer compliance, while digitalization has a positive and significant effect on motor vehicle taxpayer compliance. The coefficient of determination (R Square) is 0.339, indicating that progressive tax and digitalization simultaneously contribute 33.9% to taxpayer compliance, while the remaining 66.1% is influenced by other factors not examined in this study.
Co-Authors Norra Isnasia Rahayu Priscilla Nanda Julita Rama Gitasuci Yustin Giftiani