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Cicilia A. Tungga
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Nusa Cendana
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS KUALITATIF ATAS POTENSI DAN HAMBATAN PEMUNGUTAN PAJAK PENGHASILAN CONTENT CREATOR FACEBOOK PROFESSIONAL DI KOTA KUPANG Hortensia Ade Sonya; Cicilia A. Tungga; Aldarine Molidya
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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This research aims to analyze the potential and obstacles of Income Tax collection as well as the level of compliance of professional Facebook content creators in reporting and paying Income Tax (PPh) in Kupang City using a qualitative approach. The data sources in this study are primary and secondary data sources. Data were collected through in-depth interviews with content creators, tax consultants, and analysis of related documents. The data was then analyzed using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing/verification. The results of the study show that the potential for tax collection from content creators is quite high in line with the increase in the number of creators and the amount of income. However, the main obstacles faced are low tax awareness, the absence of a specific business classification (KLU) for content creators, and a lack of transparency in the tax deduction mechanism. The level of compliance among content creators in reporting and paying taxes also varies.
PENGARUH PENERAPAN E-FILLING, PERSEPSI WAJIB PAJAK DAN PENGALAMAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PENYAMPAIAN SURAT PEMBERITAHUAN TAHUNAN DI KANTOR PELAYANAN PAJAK PRATAMA KUPANG Elsya Stivani Monica Ndaumanu; Anthon S. Y. Kerihi; Cicilia A. Tungga
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

This study aims to determine (1) To determine and analyze the effect of the implementation of E-filling on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (2) To determine and analyze the effect of the perception of Taxpayer convenience on the Compliance of Individual Taxpayers in submitting Annual Tax Returns. (3) To determine and analyze the effect of the experience of using E-filling on the compliance of Individual Taxpayers in submitting Annual Tax Returns. (4) To determine the effect of the implementation of E-filling, taxpayer perceptions and experience of using E-filling on the compliance of individual taxpayers in submitting annual tax returns at the Kupang Pratama Tax Service Office. The data used in this study were obtained using a questionnaire. This study uses a quantitative research approach. The population in this study were individual Taxpayers who reported SPT via E-filling at the Kupang Pratama Tax Office in 2024 totaling 54,587 Taxpayers. The sample of this study was 100 Taxpayers at the Kupang Pratama Tax Office in 2024. Sampling in this study used the Slovin formula. The analysis method used was descriptive statistical analysis, validity test, reliability test, classical assumption test, multiple linear regression and hypothesis test using the statistical package for the social sciences 25 (SPSS 31) application. The results of this study indicate that (1) The Implementation of E-Filling has a significant effect on Individual Taxpayer Compliance in submitting Annual Tax Returns at the Kupang Pratama Tax Service Office. (2) Taxpayer Perception has a significant effect on the ease of use of e-filling in reporting SPT. (3) Experience in using e-filling has a significant effect on Individual Taxpayer compliance. (4) The Implementation of E-filling, Perception of Ease of Use of Taxpayers and Experience in Using E-filling together have a significant effect on Taxpayer Compliance in Submitting Annual Tax Returns.
Co-Authors Aldarine Molidya Anthon S. Y. Kerihi Elsya Stivani Monica Ndaumanu Hortensia Ade Sonya