Article Per Year (5 Year)
p-Index From 2021 - 2026
3.265
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Dharma Jnana Jurnal Inovasi Akuntansi Jurnal Bisnis Dan Manajemen: Bisman Jurnal Akuntansi, Keuangan dan Audit (JAKA) Sama Jiva Jnanam (International Journal of Social Studies) SENEMA MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Made Denny Oktariyana
Jurusan Akuntansi, Politeknik Negeri Kupang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE IN KUPANG CITY: A SYNERGY OF TAXPAYERS, ORGANIZATIONS, AND TAX TECHNOLOGY Oktariyana, Made Denny; Junias, Donny Teguh Santoso
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.751

Abstract

This study analyzes the declining compliance level of individual taxpayers in reporting Annual Tax Returns at the Kupang Primary Tax Office (2020–2024). Despite a sharp increase in active taxpayers, the compliance rate fell drastically from 92.9% (2020) to 54.5% (2024). The research examines this decline by considering three factors: low tax comprehension, new Average Effective Rate (TER) regulations (PP No. 58/2023), and administrative constraints from the system transition to Coretax (PMK No. 81/2024). This research employs an analytical framework that synergizes Taxpayer, Organization, and Technology variables, using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The research results show key findings across these factors. The Organization Factor shows that Understanding of Tax Regulations and tax sanctions has a positive and significant influence on Individual Taxpayer Awareness; however, Tax Socialization has no significant impact. Furthermore, the Technology Factor emerged as a strong driver, with the Tax Administration System, Information System Quality, and Service Quality all having a positive and significant influence on Individual Taxpayer Awareness, affirming the crucial role of modern systems. Finally, the Human Factor plays a central role. Individual Taxpayer Awareness is proven to have a positive and significant influence on Individual Taxpayer Compliance with the highest path coefficient (0.603), making it the most dominant predictor in achieving compliance.
Co-Authors Anantawikrama Tungga Atmadja,SE,Ak.,M. . Aryani, Ni Putu Dessy Eka Christian Timotius Peilouw Dhae, Didaktus Febrino Elim, Meyulinda Aviana Eugenia H. P. Tanan Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . I Kadek Bagiana I Putu Indra Permana Imelda Asnat Verowati Lo’o Junias, Donny Teguh Santoso Latumahina, Olivia Munawar Munawar Naiola, Fransiscus Nicodemus Ni Wayan Yulianita Dewi Olivia Latumahina Peilouw, Christian Timotius Premananda, Ni Luh Putu Uttari Putri, Ni Kadek Dinda Lestari Putu Ayu Anggya Agustina Putu Ekawati Reinamah, Clara Reinamah, Clara Margilina Reu, Fransiskus Marlon Sri Endar Utami Tomasowa, Thobias E. D. Vidory Mandala