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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Sosiohumaniora Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Riset Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Jurnal Riset Terapan Akuntansi Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi JMB : Jurnal Manajemen dan Bisnis Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Jurnal Akuntansi ASSET: Jurnal Manajemen dan Bisnis Dimasejati: Jurnal Pengabdian Kepada Masyarakat Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Management and Entrepreneurship Research Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Manajemen dan Inovasi (MANOVA) Majalah Ilmiah Manajemen dan Bisnis Borobudur Management Review Ranah Research : Journal of Multidisciplinary Research and Development West Science Business and Management Baktimu : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Multidisiplin Edukasi Jurnal Kajian Ekonomi dan Perbankan Syariah Jejak digital: Jurnal Ilmiah Multidisiplin Baktimu : Jurnal Pengabdian Kepada Masyarakat Cirebon International Journal of Economics and Business Indonesia Economic Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Jufri, Ali
Fakultas Ekonomi, Universitas Muhammadiyah Cirebon
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : West Science Business and Management

 1 
Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation Imam Hadiwibowo; Ali Jufri; Trizka Alyaa Herdina; Faldi Ibrahim
West Science Business and Management Vol. 1 No. 05 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i05.498

Abstract

Taxes are the biggest contributor to the current state budget. The government, through the Directorate General of Taxes, tries to always optimize revenue from the tax sector by seeking changes in various aspects towards a better direction. In order to increase the level of taxpayer compliance, the Director General of Taxes has attempted to create innovation by implementing tax modernization. The aim of tax modernization itself is to optimize revenue, implement a reliable administrative system, utilize information technology, form a good image and trust from the public and tax modernization is also expected to be able to increase personal taxpayer compliance in completing their obligations when registering, reporting, making deposits. and pay taxes. The aim of this research is to find out whether the application of NIK as NPWP, e-Filling, e-Form and e-Billing affects individual taxpayer compliance and to find out whether the role of tax volunteers can moderate the application of NIK as NPWP, e-Filling, e-Form and e-Billing on individual taxpayer compliance
Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation Hadiwibowo, Imam; Jufri, Ali; Alyaa Herdina, Trizka; Ibrahim, Faldi
West Science Business and Management Vol. 1 No. 05 (2023): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v1i05.498

Abstract

Taxes are the biggest contributor to the current state budget. The government, through the Directorate General of Taxes, tries to always optimize revenue from the tax sector by seeking changes in various aspects towards a better direction. In order to increase the level of taxpayer compliance, the Director General of Taxes has attempted to create innovation by implementing tax modernization. The aim of tax modernization itself is to optimize revenue, implement a reliable administrative system, utilize information technology, form a good image and trust from the public and tax modernization is also expected to be able to increase personal taxpayer compliance in completing their obligations when registering, reporting, making deposits. and pay taxes. The aim of this research is to find out whether the application of NIK as NPWP, e-Filling, e-Form and e-Billing affects individual taxpayer compliance and to find out whether the role of tax volunteers can moderate the application of NIK as NPWP, e-Filling, e-Form and e-Billing on individual taxpayer compliance
Co-Authors Abdul Muis Afiqoh Agustin Alyaa Herdina, Trizka Andre Yani, Selvia Anggun Lestari Artha, Bhenu Aryanti, Rista Puput Asep Gunawan Ayu Diah badawi - Bahri bhenu Arha bhenu Arha Bhenu Artha Bhenu Artha Bhenu Artha Bintang Rifky Ramadhan Sugiarto Cika Vanny Dali, Nuradli Ridzwan Shah Bin Mohd Derry Wijaya Desy Ayu Krisna Murti Desy Lusiyana, Desy Dewi Suhati Dewi Yulianty, Puspa Dewi, Vinda Auralia Kesuma Diah Retnowati Diana Diana Dinda Azhari Apriliya Diva Dwi Lestari Dudung Hermawan Fachrudin, Dani Faldi Ibrahim Fatkhuri Fatkhuri Fauzi, Mabruri Fitri Dian Perwitasari Hadiwibowo, Imam Hairul Arifqi Hermawan, Dudung Ibrahim, Faldi Istianah Istianah Istianah Istianah Khalifah Nurjannah Koswara, Vera Agustin Lisna Duwi Cahyani Lutfiyanti, Lutfiyanti Maeti Maeti Mellanie Mellanie Misnen Mohamad Taufik Azis Mohammad Djadjuli Muafi Muhammad Fauzan Muhammad Nadhir Murdijaningsih, Tjahjani Murti, Desy Ayu Krisna Niken Permata Sari Nopita Nopita Nurfallah Nurfallah Nurfallah Nurjannah, Khalifah Nurlindawati Nurlindawati Nurohim Nurohim Nutrisari, Ayu Pebi Kurniawan Pebi Kurniawan Pebi Kurniawati Priyono, Dadang Puspa Dewi Yuianty Putri, Frestia Qodriah, Sari Laelatul Resa Noviani Risdianto Risdianto Risdianto Risdianto Risdianto, Risdianto Rista Puput Aryanti Rizal Eka Prastyo Rizcky Nugraha Taher Rizka Rustanti Rodiatul Aulla Ronald Swarea Rae SAFITRI, NABILA Salma Syarifah Santika Gumilang Selvi Eka Putri Sinta Manggala SITI CHOLIFAH Sofyan Mar’i Sri Sundhea Hastuti Sylvani Sylvani Sylvani Tedi Kustandi Tri B. Prasetyo Triana, Wulan Trizka Alyaa Herdina Ulfatun Syaebah Vanny, Cika Vera Agustin Koswara Wahyudi Wahyudi Wisnu Hardiansyah Wulan Maharani Yulianty, Puspa Dewi