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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL AKUNTANSI JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Manado (JAIM) IIJSE International Journal of Pertapsi
Priyono, Agus Puji
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Journal : Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)

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Pengaruh Pemahaman Regulasi, Persepsi Kemudahan Administrasi, dan Persepsi Kesederhanaan terhadap Kepatuhan Perpajakan dalam Skema KSO Pramesti, Retta Farah; Priyono, Agus Puji
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 3 (2025): Artikel Riset Nopember 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i3.6906

Abstract

Abstract: Jurnal Jebma is an Indonesian-language journal. Please write abstracts in Indonesian. An abstract should be written in one paragraph with the following sections:Background: Joint Operations (KSO) are increasingly being used in infrastructure and service projects in Indonesia, but tax compliance still faces challenges related to understanding regulations and administration. Therefore, this research is necessary.Method: This research used a quantitative survey method with a 1–5 Likert-scale questionnaire distributed to 259 respondents (academics, practitioners, and the general public). The data were analyzed using multiple linear regression after undergoing classical assumption testing, using instruments proven reliable and valid.Results: Understanding tax regulations (X1) and perceived ease of administration (X2) had a positive and significant effect on KSO tax compliance, while perceived simplicity of regulations (X3) had no significant effect; all three variables simultaneously had a significant effect.Conclusion: Increasing regulatory literacy and improving ease of administration, particularly through process digitization, are more important determinants of KSO tax compliance than perceived simplicity of regulations.
Co-Authors Devano, Sony Dwijayanti, Anggraeni Herdianti, Selly Hidayatulloh, Taufiq Khairani, Rizka Nanny Dewi Tanzil Nisa, Farhatun Pramesti, Retta Farah Putri, Muthi Aruni Sandrina, Merin Eka Yudianto, Ivan