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All Journal Managament Insight: Jurnal Ilmiah Manajemen Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi AKUNESA D'edukasi: Jurnal Pengabdian Masyarakat Jurnal Informasi Pengabdian Masyarakat Jurnal Pengabdian Sosial Jurnal Pengabdian Masyarakat "Wiryakarya" Indonesian Journal of Applied Accounting and Finance International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science FISCAL: Jurnal Akuntansi dan Perpajakan Business, Accounting, and Knowledge Journal
Zahri, Rihan Mustafa
Universitas PGRI Madiun
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implikasi Tarif Efektif Rata-Rata (TER) terhadap Pemotongan Pajak Penghasilan Pasal 21 Pada Pabrik Gula XYZ Khunti Ayu; Rihan Mustafa Zahri; Yolanda Dhamayanti; Erma Wulan Sari
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN (IN PROGRESS)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i1.24143

Abstract

Pajak Penghasilan Pasal 21 adalah pajak yang dibebankan pada pendapatan individu seperti gaji, upah, honorarium, tunjangan, dan pembayaran lain yang terkait dengan pekerjaan. Penelitian ini bertujuan untuk menganalisis faktor penyebab dan dampak penerapan Tarif Efektif Rata-Rata (TER) terhadap pemotongan PPh Pasal 21 karyawan di PG. XY. Dengan menggunakan metode kualitatif studi kasus serta data primer dan sekunder, hasil penelitian menunjukkan bahwa PG. XY belum menerapkan TER sesuai PMK 168 Tahun 2023 karena kurangnya pemahaman dan keterbatasan sumber daya manusia. Hal ini mengakibatkan perbedaan dalam perhitungan pajak yang dilakukan perusahaan dengan peraturan yang berlaku.
The Effect of Digital Tax Administration, Tax Literacy, and Taxpayer Awareness on Tax Compliance among Indonesian MSMEs Rihan Mustafa Zahri; Ida Aryati Diyah Purnomo Wulan
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.968

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) remains an important issue in Indonesia because the sector contributes significantly to national economic growth and tax revenue. The increasing adoption of digital taxation systems has created opportunities to improve compliance; however, taxpayers’ knowledge and awareness remain critical determinants of their compliance behavior. This study aims to examine the effects of digital tax administration, tax literacy, and taxpayer awareness on tax compliance among Indonesian MSMEs. A quantitative research design was employed using primary data collected through questionnaires distributed to MSME owners and managers who are registered taxpayers. The respondents were selected using purposive sampling techniques based on predetermined criteria. The collected data were analyzed using multiple regression analysis to assess the relationships among the research variables. The findings indicate that digital tax administration positively influences tax compliance by facilitating tax reporting, payment, and information access. Tax literacy also demonstrates a significant positive effect, suggesting that a better understanding of tax regulations encourages taxpayers to fulfill their obligations accurately and on time. In addition, taxpayer awareness has a positive impact on compliance, reflecting the importance of voluntary participation in supporting government revenue and national development. Simultaneously, digital tax administration, tax literacy, and taxpayer awareness significantly contribute to improving tax compliance among Indonesian MSMEs. These results provide practical implications for tax authorities in enhancing digital services and strengthening taxpayer education programs to foster higher compliance levels within the MSME sector.
Co-Authors Abelita Adinda Putri Agnia Henryeta Andika Putri Ahmad Nur Aziz Ahmad Nur Aziz Ali Tiyas Nugroho Aliffianti Safiria Ayu Ditta Anggita Langgeng Wijaya Anisa Prima Dihastuti Apriyanti Apriyanti Ardila, Lina Nur Ayu Ambang Lestari Aziz, Ahmad Nur Baehaqi Desy Nur Pratiwi Dhamayanti, Yolanda Dina Aprilia Novitasari Dinda Amelia Kusumastuti Dwi Haryanto, Sendy Erma Wulan Sari Farida Styaningrum Hapsari, Mareta Putri Hasanah, Haya Nada Ida Aryati Diyah Purnomo Wulan Imam Agus Faisol Juli Murwani Karunia, Asaprima Putra Khunti Ayu Liana Vivin Wihartanti, Liana Vivin M Agus Sudrajat Made Wedaswari Mareta Putri Hapsari Muhammad Cholis Nadiva Arti Salsabilla Nizam Zakka Arrizal Nur Ayu Amaliana Nur Malinda, Indah Nurul Lujain Pangestu, Rama Virgie Parasdya Pandhu Andanawarih Pratiwi, Desy Nur Puji Nurhayati Pujiati Pujiati Raymundo Patria Hayu Sasmita Rollis Ayu Ditasari Rollis Ayu Ditasari Ruci Arizanda Rahayu Safiria Ayu Ditta, Aliffianti Salman Faris Insani Salsabilla, Nadiva Arti Sari Widati Sari, Erma Wulan Sendy Dwi Haryanto Sendy Dwi Haryanto Siti Nur Annisaa’ Sulistiyowati, Liliek Nur Theresia Budi Sucihati Vannesa Ghifarianty Vidia Ayu Satyanovi Vikha Hersa Agustin Wafi'ah Rizky Astarah Wahyu Wirasari Winda Dwi Trisnasari Wiwin Juliyanti Wulan Sari, Erma Yolanda Dhamayanti Zulfita Fidi Astuti