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All Journal Asia Pacific Fraud Journal Educoretax Pengmasku Journal of Comprehensive Science Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Kepada Masyarakat Bangun Cipta, Rasa, & Karsa (Jurnal PKM BATASA)
Sugiarti, Rita
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Educoretax

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The influence of religiosity and tax awareness on tax compliance: Case study: Pondok Pesantren Daarussalam Depok Sugiarti, Rita; Akbar, Lutfia Rizkyatul; Alianny, Alin
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1418

Abstract

Tax compliance of citizen becoming important since it influences tax revenue of a country.  Moreover, In Indonesia more than 70% of state revenue comes from tax. This study aims to examine the influence of religiosity and tax awareness on tax compliance. The Theory of Planned Behaviour and Social Learning Theory are used as the foundational theories in the analysis. The population is all teachers at Pondok Pesantren Daarussalam Depok. Samples are selected using Saturated Sampling. The number of samples were 57 respondents, consisted of 39 male teachers and 18 female teachers which represent 81% of teacher population (in total 70 teachers) in Pondok Pesantren Darussalam. This study used quantitative approach with primary data from quiestionaires distribution. Data analysis was conducted using analysis of multiple regression. The result indicate that religiosity does not effects on tax compliance, while tax awareness has positive influence. The findings in this study imply the importance of tax awareness, as Indonesia adopt a self-asessment system, where citizen’s tax compliance is greatly influenced by their tax awareness.
The implementation of tax imposition Micro Small Medium Enterprise (MSME) in the form of limited companies after the expiry period of final income tax Akbar, Lutfia Rizkyatul; Sugiarti, Rita
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1067

Abstract

The MSME tax policy has undergone several changes and changed regulations. In 2022, the government again re-regulated MSME taxes, namely PP Number 55 year 2022 regarding Adjustments to Regulations on Income Tax. This research uses a descriptive qualitative approach. With the issuance of PP Number 55 of 2022, this provides an opportunity to increase the taxes owed by MSMEs and researchers also want to illustrate to the government that after this regulation is issued what impact will be felt by MSME Taxpayers, so that this will later be used as an evaluation by the Government.  The result of this research is the calculation for the 2023 tax year using the rate of Article 17 of the Income Tax Law with the rate of 22%, and an additional 50% tax reduction as the Income Tax Law Art 31 E, resulting in the tax payable of IDR 4,240,946.16. PT ABC must carry out the bookkeeping obligations in reporting the tax liabilities and create proof of transactions for every business transaction to avoid a high tax burden.
Co-Authors Alianny, Alin Elmiwati Elmiwati, Elmiwati Lutfia Rizkyatul Akbar, Lutfia Rizkyatul Muhdin Muhdin, Muhdin Sari, Maemunah Nurmaya Saripah Saripah, Saripah Tony Margiyanto Adi