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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis
Fadjar Harimurti
Universitas Slamet Riyadi Surakarta, Jawa Tengah
Economics, Econometrics & Finance

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Pengaruh Pengetahuan, Kesadaran, dan Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak Orang Pribadi Nadila Meilia Nurrohmah; Fadjar Harimurti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.3079

Abstract

This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism
Pengaruh Pengetahuan, Sosialisasi, dan Peran Relawan Pajak Terhadap Kepatuhan Pelaporan SPT TahunanWajib Pajak Orang Pribadi Karyawanpada KPP Pratama Sukoharjo Faridha Nur Istiqomah; Fadjar Harimurti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3480

Abstract

This study aims to analyze the influence of knowledge, socialization, and the role of tax volunteers on annual tax return compliance among individual employee taxpayers at the Sukoharjo Pratama Tax Office. The data used includes primary data obtained through questionnaires. The sample within this research comprised 110 participants, calculated using the Slovin formula with a purposive sampling method. To process the data, multiple linear regression processed within the SPSS program. The findings, Evidence form this research indicate that tax knowledge has no significant effect, while tax socialization and the role of tax volunteers significantly influence annual tax return compliance among individual employee taxpayers. This finding indicates that the active involvement of tax authorities through socialization and technical assistance by tax volunteers is a key determinant factor in encouraging tax compliance, considering that theoretical understanding alone is not strong enough to mitigate the procedural obstacles faced by taxpayers in fulfilling their tax obligation
Pengaruh Implementasi E-Filling dan Literasi Digital Terhadap Kepatuhan Wajib Pajak UMK di Kabupaten Karanganyar Dyah Ayu Nugraheni; Fadjar Harimurti
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 2 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i2.3083

Abstract

The study addresses literacy regarding MSME taxpayer compliance within Karanganyar Regency. The formulated hypothesis proposes that the implementation of e-filing and the existence of digital literacy exert a positive contribution toward MSME taxpayer compliance in Karanganyar Regency. The sampling technique applied was the accidental sampling approach, in which participants were chosen based on MSME actors who happened to be encountered by the investigator during fieldwork. The research data were gathered through questionnaires administered to MSME actors across Karanganyar Regency. The kind of information employed in this investigation was categorized as primary data. Analytical results indicated that the implementation of e-filing does not produce a notable effect simultaneously on MSME taxpayer compliance in Karanganyar Regency. Further outcomes revealed that digital literacy also shows no significant simultaneous impact on MSME taxpayer compliance in Karanganyar Regency. Findings from the F-test demonstrated an insignificant influence of combined e-filing implementation and digital literacy on MSME taxpayer compliance in Karanganyar Regency. The calculation provided an R² value of 0.002, equivalent to 2%, signifying that only a minimal effect is contributed by the implementation of e-filing and digital literacy toward MSME taxpayer compliance in Karanganyar Regency
Co-Authors Dyah Ayu Nugraheni Faridha Nur Istiqomah Nadila Meilia Nurrohmah