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All Journal Journal of Engineering and Management in Industrial System SEIKO : Journal of Management & Business JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi dan Ekonomi Bisnis Formosa Journal of Science and Technology (FJST) Jurnal Pengabdian Masyarakat Bestari (JPMB) Al-Muraqabah: Journal of Management and Sharia Business International Journal of Asian Business and Management (IJABM) IIJSE Welfare: Jurnal Pengabdian Masyarakat
Selviasari, Rike
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Analysis of PTKP Policy and Tax Rates on PPH 21 with Regulatory Literacy as Moderation Rahayu, Iis Puji; Isnaniati, Siti; Selviasari, Rike
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9193

Abstract

Taxpayer compliance is a crucial factor in optimizing state revenue and sustaining fiscal policy. This study aims to analyze the influence of Non-Taxable Income (PTKP), tax rates, and regulatory literacy on individual taxpayer compliance, and to examine the role of regulatory literacy as a moderating variable. The study used a quantitative approach with regression analysis on individual taxpayer respondent data in selected regions. The results indicate that PTKP, tax rates, and regulatory literacy have a positive and significant effect on taxpayer compliance. Furthermore, regulatory literacy has been shown to strengthen the relationship between PTKP policy and taxpayer compliance, but does not moderate the effect of tax rates on compliance. These findings indicate that proportional fiscal policy, reasonable rates, and a sound understanding of regulations play a crucial role in fostering tax compliance. From an Islamic economic perspective, a fair, transparent, and maslahah-oriented fiscal policy aligns with the principles of al-'adl and amanah (trustworthiness), ensuring that tax compliance is not merely administrative but also a moral responsibility. This study recommends improving regulatory literacy as a strategic effort to strengthen taxpayer compliance sustainably.
Co-Authors Agus Hermawan Anggraini, ninik Anita, Amalia Wahyu Antasari, Dewi Wungkus Ayuanti, Rafikhein Novia Diana Ambarwati Fatma Ade Noviana Imam Mukhlis Isnaniati, Siti Marhaendra Kusuma Purwanti, Asih Tugi Rahayu, Iis Puji Siti Aminah Sri Luayyi Srikalimah, Srikalimah