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BIAYA KEPATUHAN PAJAK: PEMETAAN LITERATUR DAN POTENSI PENELITIAN LANJUTAN Muamarah, Hanik Susilawati; Marsono, Marsono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3565

Abstract— This study aims to investigate the methodological mapping in research on tax compliance costs, as well as to identify relevant further research topics. Information about theories used, measurement methods, research approach, and research context give important insight to identify research gaps and potential methodological developments. Use Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach in literature review, we analyzed 82 articles in the Scopus database from 1993 to 2023. The mapping results show various measurement techniques regarding the costs of tax compliance consisting of internal, external, incidental, psychological, and corruption costs, various theories used, types and contexts of research. The identification shows that there are still few studies with mixed methods and qualitative approaches, as well as difficulties in measuring costs, especially psychological costs. These findings shed light on the need to develop measurements for costs that are difficult to observe directly such as psychological costs, and exploring variables relate to tax compliance cost such as information technology. Exploring compliance costs in the context of MSMEs in both single-country and cross-country studies, especially when regulatory changes occur, and examining the impact of regulatory complexity on tax compliance costs for companies listed on the stock exchange, also another venue of research. Keywords: Tax Compliance Cost; Literature Review; Methodology; MSMEs; PRISMA.

PUBLIC SUBSIDIES AND TAX MORALE: EVIDENCE FROM UNIVERSITY STUDENTS Muamarah, Hanik Susilawati; Apriliasari, Vita; Safitra, Dhian Adhetiya; Santoso, Dwi Langgeng
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2713

The phenomenon of individuals enjoying direct tax benefits yet exhibiting low compliance intention provides the context for this research. Students at government-affiliated colleges (Perguruan Tinggi Kementerian Lain/ PTKL) are a unique group that benefits from tax-funded education, such as full tuition waivers. However, prior studies indicate that their willingness to underreport income remains high. This study investigates the determinants of tax morale among these students. Employing a quantitative approach, survey data from 1,341 students were analyzed using regression models. The findings indicate that tax awareness, fairness, and gender significantly predict tax morale. It implies that receiving direct benefits from taxpayer money can foster higher tax morale. The Directorate General of Taxes (DGT) should develop tailored tax education programs by highlighting these benefits. Practical recommendations include curricular integration and targeted outreach via campus tax centers and social media. The study’s unique contribution is its focus on students receiving direct tax-funded benefits, in contrast to prior research on self-funded students. It offers novel insights into how perceived personal benefits shape tax morale. Key limitations include the use of non-probabilistic sampling and a focus on a specific student context, limiting the generalizability of the findings.

BIAYA KEPATUHAN PAJAK: PEMETAAN LITERATUR DAN POTENSI PENELITIAN LANJUTAN Muamarah, Hanik Susilawati; Marsono, Marsono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3565

Abstract” This study aims to investigate the methodological mapping in research on tax compliance costs, as well as to identify relevant further research topics. Information about theories used, measurement methods, research approach, and research context give important insight to identify research gaps and potential methodological developments. Use Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach in literature review, we analyzed 82 articles in the Scopus database from 1993 to 2023. The mapping results show various measurement techniques regarding the costs of tax compliance consisting of internal, external, incidental, psychological, and corruption costs, various theories used, types and contexts of research. The identification shows that there are still few studies with mixed methods and qualitative approaches, as well as difficulties in measuring costs, especially psychological costs. These findings shed light on the need to develop measurements for costs that are difficult to observe directly such as psychological costs, and exploring variables relate to tax compliance cost such as information technology. Exploring compliance costs in the context of MSMEs in both single-country and cross-country studies, especially when regulatory changes occur, and examining the impact of regulatory complexity on tax compliance costs for companies listed on the stock exchange, also another venue of research. Keywords: Tax Compliance Cost; Literature Review; Methodology; MSMEs; PRISMA.

Pilihan Layanan Multikanal Wajib Pajak Safitra, Dhian Adhetiya; Muamarah, Hanik Susilawati; Nugroho, Rahadi
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.59070

ABSTRACTThe current tax service channel allows taxpayers to access online services. However, online services are not always the taxpayer's choice. This study aims to determine the preferences of the tax service channel selection. Qualitative research was conducted through interviews with 7 (seven) informants. The results show that there are several preference groups for service channels [1] click (online) channel is preferred for basic information search, [2] conversation application for information on procedure/rule changes, and [3] counter for application troubleshooting information. All taxpayers choose the call channel as their last preference. DJP can optimize the role of the community as a partner in providing tax-related information through community coalition action. The community can be a complement to tax officers in providing correct information about taxes. The channels that can be used are click and counter. However, a gradual tax education mechanism is needed for community members, so that the information they convey is precise and accurate.Keywords: click,call, counter, multichannel, services, taxABSTRAKKanal layanan pajak saat ini, dirancang agar wajib pajak mengakses layanan online. Namun layanan online tidak selalu menjadi pilihan wajib pajak. Penelitian ini bertujuan untuk mengetahui preferensi pemilihan kanal layanan pajak. Penelitian kualitatif dilakukan melalui wawancara kepada 7 (tujuh) informan. Hasil penelitian menunjukkan terdapat beberapa kelompok preferensi kanal layanan yaitu [1] kanal click (online) lebih dipilih untuk pencarian informasi dasar, [2] aplikasi percakapan untuk informasi perubahan prosedur/aturan, dan [3] counter untuk informasi pemecahan masalah aplikasi. Seluruh wajib pajak memilih kanal call sebagai preferensi terakhir. DJP dapat mengoptimalkan peran komunitas sebagai mitra untuk memberikan informasi terkait pajak melalui community coalition action. Komunitas dapat menjadi pelengkap petugas pajak dalam memberikan informasi yang tepat mengenai pajak. Kanal yang dapat digunakan adalah click dan counter. Namun, perlu mekanisme edukasi pajak secara bertahap terhadap anggota komunitas, agar informasi yang mereka sampaikan tepat dan akurat.Kata Kunci: Click, Call, Counter, Layanan Multikanal, Pajak

ALTERNATIVE VAT POLICIES FOR SUSTAINABLE MENSTRUAL PRODUCTS IN INDONESIA Suci, Saraswati Nirmala; Muamarah, Hanik Susilawati
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and VAT on a certain amount. Findings: The non-collected VAT option provides the greatest overall benefit for both the public and industry. It enhances affordability, encourages the adoption of sustainable menstrual products, and reduces environmental burdens. Conclusion: A non-collected VAT policy is crucial for expanding access, supporting environmental objectives, and strengthening gender-responsive fiscal policy. Effective implementation requires coordinated planning and continuous monitoring. Novelty/Originality: This study is among the first to assess VAT options for sustainable menstrual products using an RIA approach, integrating fiscal reform, environmental sustainability, and gender-sensitive budgeting.

ANALISIS DETERMINAN TAX MORALE PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) Nurhidayati; Muamarah, Hanik Susilawati; Budiarsih, Riani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.119

Penelitian ini mendiskusikan tentang determinan yang membentuk moral pajak (tax morale) pelaku Usaha Mikro Kecil dan Menengah (UMKM), dengan fokus pada faktor-faktor yang mempengaruhi kepatuhan sukarela wajib pajak UMKM. Kepercayaan terhadap pemerintah, pengetahuan perpajakan, dan norma diprediksi merupakan pembentuk utama kepatuhan sukarela wajib pajak yang mempengaruhi tax morale pelaku UMKM. Pengujian dilakukan terhadap 66 pelaku UMKM yang merupakan peserta Program Beli Kreatif Lokal, menggunakan teknik simple random sampling yang selanjutnya dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kepercayaan terhadap pemerintah dan norma berpengaruh signifikan terhadap tax morale pelaku UMKM, sedangkan pengetahuan perpajakan tidak berpengaruh signifikan terhadap tax morale pelaku UMKM. Hasil penelitian ini mengimplikasikan bahwa pemerintah harus dapat menumbuhkan kepercayaan masyarakat agar terbentuk tax morale pada pelaku UMKM.

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