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All Journal Jurnal Riset Bisnis dan Ekonomi Digital
Selly Stevani
Universitas Prima Indonesia

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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
Co-Authors Chairani Pricilia Deon Hondo Matthew Napitupulu Rexy Saragih