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All Journal International Journal of Education, Social Studies, And Management (IJESSM)
Ninuk Dewi Kesumaningrum
University of Lampung, Indonesia
Education Other

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Analysis of Factors Influencing Local Taxpayers’ Compliance in Paying Rural and Urban Land and Building Tax (Pbb-P2): A Literature Review Tri Sari Werdoningsih; Saring Suhendro; Ninuk Dewi Kesumaningrum
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.962

Abstract

The realization of Rural and Urban Land and Building Tax (PBB-P2) revenue faces significant challenges with arrears reaching 59.27% to 75% in various regions, indicating structural problems in taxpayer compliance. This research aims to identify and analyze factors affecting PBB-P2 taxpayer compliance and analyze the consistency of empirical findings across various contexts. A library research method was employed by analyzing ten journals from 2020-2025 through descriptive-qualitative content analysis techniques. The research results identify three hierarchical layers: core factors with high consistency (tax awareness, tax knowledge, taxpayer income), institutional factors with moderate consistency (service quality), and contextual factors with high inconsistency (tax sanctions, socialization). The determinant contribution of variables ranges from 22.5%-63.7%. The research concludes the need to prioritize strengthening tax awareness and literacy, taxpayer satisfaction-oriented administrative reform, nuanced approaches in sanction implementation, and exploration of emerging factors such as digitalization and institutional trust to develop comprehensive compliance prediction models.
Transfer Pricing, Thin Capitalization, and Tax Haven Strategies: Do They Still Drive Tax Avoidance in the Post-AEOI Era? Handi Sutanto; Agrianti Komalasari; Ninuk Dewi Kesumaningrum
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1028

Abstract

This study examines the effect of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024 after the implementation of AEOI. The research uses a quantitative approach with a causal design and secondary data from financial reports. Multiple regression analysis is applied to test the relationship between variables. The results show that transfer pricing, firm size, and tax haven utilization have a significant effect on tax avoidance but in the opposite direction of the initial expectation, indicating lower tax avoidance. Meanwhile, thin capitalization shows a significant effect consistent with the hypothesis, where higher leverage increases tax avoidance. These findings suggest that tax behavior is influenced not only by company characteristics but also by regulatory pressure and transparency. Overall, the study provides evidence that stricter tax regulations have reduced aggressive tax practices.
Co-Authors Agrianti Komalasari Handi Sutanto Saring Suhendro Tri Sari Werdoningsih