Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Riset Bisnis dan Ekonomi Digital Jurnal Riset Ekonomi dan Keuangan Syariah
Chairani Pricilia
Universitas Prima Indonesia

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Kepatuhan Wajib Pajak Dalam Pelaporan dan Pembayaran PPN Chairani Pricilia; Matthew Napitupulu; Deon Hondo; Selly Stevani; Rexy Saragih
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/h0p18555

Abstract

This study examines taxpayer compliance in reporting and paying Value Added Tax (VAT) in Indonesia, focusing on the impact of the VAT rate increase to 12%. Taxpayer compliance levels in Indonesia remain low and fluctuate, impacting state revenue and national development. The study also analyzes factors influencing taxpayer compliance, such as awareness, understanding of regulations, the quality of service from tax authorities, and the effectiveness of the tax administration system and law enforcement. The research results are expected to provide strategic recommendations for improving VAT compliance and optimizing state revenue
Pengaruh Pengetahuan Pajak Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Chairani Pricilia
Jurnal Riset Ekonomi dan Keuangan Syariah Vol. 3 No. 1 (2026): Jurnal Riset Ekonomi dan Keuangan Syariah: Januari 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the impact of tax knowledge and understanding of tax regulations on individual taxpayer compliance levels at the Medan Petisah Primary Tax Office. Quantitative research was conducted on 54 respondents from a total population of 176,125 taxpayers in 2025, with data analyzed using multiple linear regression via SPSS. Findings indicate significant individual effects of tax knowledge (sig. 0.000) and regulatory understanding (sig. 0.000) on compliance, along with their combined contribution of 89.7% to the variation in taxpayer compliance
Co-Authors Deon Hondo Matthew Napitupulu Rexy Saragih Selly Stevani