Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Journal of Management Research and Studies
Untung Wahyudi
Universitas Widya Gama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Influence of Tax Literacy, Tax Digitalization, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Ngawi Widya Noviati Priadani; Untung Wahyudi; Khojanah Hasan
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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

Abstract

Taxpayer compliance remains a major concern in Indonesia is tax system, particulary among individual taxpayers conducting business activities and independent professions. Improving tax compliance requires various supporting factors, including tax literacy, tax digitalization and tax socialization on individual taxpayer compliance at KPP Pratama Ngawi. This research employed a quantitative explanatory approach using a survey method. The sample consisted of 100 respondents selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that tax literacy, tax digitalization and tax socialization each have a positive and significant effect on individual taxpayer compliance. Simultaneously, these three independent variables also have a significant effect on taxpayer compliance, with an Adjusted R Square value of 0,605. These findings suggest that improving taxpayers’ understanding of taxation, optimizing digital tax services and strengthening tax socialization programs can enhance voluntary tax compliance among individual taxpayers registered at KPP Pratama Ngawi.
The Influence of Tax Knowledge, Taxpayer Awareness, and Tax Sanctions on MSME Taxpayer Compliance at North Malang Pratama Tax Office Eka Fitria Nur Hidayatul Arifianti; Untung Wahyudi; Dwi Anggarani; Indah Dewi Nurhayati
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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

Abstract

The implementation of the self-assessment system requires MSME taxpayers to fulfill their tax obligations independently. The success of this system is influenced by various factors, including tax knowledge, taxpayer awareness, and tax sanctions. This study uses a quantitative approach with a causal associative research type. Data were obtained through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results show that tax knowledge, taxpayer awareness, and tax sanctions partially have a positive and significant effect on MSME taxpayer compliance at the North Malang Pratama Tax Office. In addition, these three variables simultaneously also have a positive and significant effect on MSME taxpayer compliance. These findings indicate that MSME taxpayer compliance can be improved by improving factors that influence compliance behavior in fulfilling tax obligations.
Analysis of the Effectiveness of Regional Taxes and their Contribution to Regional Original Revenue Rara Azahri Sazia; Untung Wahyudi; Dwi Anggarani
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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

Abstract

Regional taxes are an important source of Regional Original Revenue (PAD) and play a strategic role in strengthening local fiscal capacity. As a tourism-based city, Batu City has considerable tax potential but is also vulnerable to fluctuations in economic activity and tourism, particularly during and after the COVID-19 pandemic. This study aims to analyze the effectiveness and contribution of regional tax revenues to Batu City's PAD during 2020–2024 and identify factors supporting and hindering tax revenue performance. The study employed a quantitative approach using financial ratio analysis of regional tax targets, realizations, and PAD. Data were obtained from secondary documents and supported by semi-structured interviews with relevant local government officials. The results show that regional tax effectiveness was categorized as very effective in 2020–2022, with ratios of 128.93%, 101.18%, and 103.35%, respectively, and effective in 2023–2024, with ratios of 95.31% and 98.52%. Regional taxes contributed an average of 88% to PAD during the study period. Tax revenue also experienced positive growth, particularly in 2022. These findings indicate that regional taxes are the dominant source of PAD, while digitalization, supervision, taxpayer compliance, and economic recovery support revenue performance.
The Effect of Profitability, Firm Size, and Leverage on Effective Tax Rate in Indonesian Consumer Goods Manufacturing Companies Erina Mila Susinta; Untung Wahyudi; Khojanah Hasan
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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

Abstract

Effective Tax Rate (ETR) is an important indicator that reflects a company's tax burden and level of tax compliance. This study aims to examine the effect of profitability, firm size, and leverage on the Effective Tax Rate of consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from the annual financial statements of the companies. The sample was selected using a purposive sampling technique, resulting in 55 companies with a final dataset of 154 firm-year observations after outlier elimination. The data were analyzed using multiple linear regression with SPSS. The results show that profitability has a negative and significant effect on the Effective Tax Rate, while firm size has no significant effect. In contrast, leverage has a positive and significant effect on the Effective Tax Rate. Furthermore, the simultaneous test indicates that profitability, firm size, and leverage jointly have a significant effect on the Effective Tax Rate. The coefficient of determination (Adjusted R²) of 25.1% indicates that the independent variables explain 25.1% of the variation in the Effective Tax Rate, while the remaining 74.9% is explained by other factors outside the research model.
Co-Authors Dwi Anggarani Eka Fitria Nur Hidayatul Arifianti Erina Mila Susinta Indah Dewi Nurhayati Khojanah Hasan Rara Azahri Sazia Widya Noviati Priadani