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Journal : Economic Reviews Journal

Pengaruh Modernisasi Sistem Administrasi Perpajakan, Pengetahuan Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Perpajakan Sebagai Pemoderasi Eka Aulianavisha Hamida; Hasnawati
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.422

Abstract

This research aims to analyze and prove the influence of modernization of the tax administration system, taxpayer knowledge and tax sanctions on MSME taxpayer compliance in DKI Jakarta. This type of research is quantitative using primary data and measured using a Likert scale. The number of samples used in this research was 163 MSME individual taxpayer respondents in DKI Jakarta. This research uses quantitative research methods using the Statistical Package for the Social Sciences (SPSS) program.. The results of this research indicate that the modernization of the tax administration system and tax sanctions have a positive and significant effect on MSME taxpayer compliance, while tax knowledge has no influence and is not significant on MSME taxpayer compliance. Tax Socialization is able to moderate the modernization of the tax administration system towards MSME taxpayer compliance. Tax socialization is unable to moderate tax knowledge and tax sanctions on MSME taxpayer compliance.
Implementasi Sistem E-Tax Sebagai Moderasi Pengaruh Kepuasan Pengguna, Kualitas Informasi, Kualitas Sistem, dan Biaya Kepatuhan Terhadap Kepatuhan Perpajakan Nazla Syafa Putri Rojani; Hasnawati
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.423

Abstract

This study aims to examine the role of e-tax system implementation as a moderating variable in the relationship between taxpayer attitudes and tax compliance. This study involved 214 individual taxpayers who used the e-tax system, with the sampling technique using purposive sampling. The analysis method used is Structural Equation Modelling (SEM) which is processed using IBM SPSS AMOS 26 software. The results showed that the quality of the e-tax system has a positive effect on tax compliance, while compliance costs have a negative effect on tax compliance. In addition, the implementation of the e-tax system is proven to strengthen the effect of system quality on tax compliance, and weaken the effect of compliance costs on tax compliance. These findings indicate that improving the quality of the e-tax system and managing compliance costs can be effective strategies to improve tax compliance in the digital era.
Co-Authors ., Andi Hepy Susanti Abdul Haliq, Abdul Abdul Haris Rosyidi Ahmad Ahmad Ahmad Ahmad Harjono Aini, Novita Nurul Ainun Mardiah Amaliah, Wa Ode Fitri Amril M. Angelita, Marini Angreni, Husni Arbi Ardila Lau Arief Rahman Arif Widodo Arismunandar Arly Turlinda Arthanugraha, Wahyu Asran Asrin Asriwidyayanti Astri Wahyuni Sri Dewi Astria, Fitri Puji Awaludin Ayu Wulandari Ayu, Puja Asmawati Budi Yanti, Harti Cahyani, Susana Regita Chairi Nur Insani Chairunnisa, Lulu Cicilia, Retno Dewi Istiqomah Dewi, Nurul Kemala Dian Riani Said Dimas, Dimas Salman Al Farisi Dini Deswarni, Dini Dwi Anggraini Dwi Astuti, Christina Eka Aulianavisha Hamida Eka Cahya Muliawati Ellando Elsye Gunawan Erdawati, Mega Fadhil Maulana Fadli Fadli Fahira, Anggia Faozi, Muhamad Ilham Farren Aldyaz Taris Fathoni, M. Yazid Febrina, Wetri Festus Evly R.I. Liow Fitrawan, La Ode Muhammad Fitri Puji Astria Fristiohady, Adryan Gunawan Habo, Hasriwiani Hardiantiningsih Hariana Hartati Hartati Hasim, Gilang Hera Sukmawati Herawati Syamsul Heri Hadi Saputra Herman Hervina Hikmah Ramdhani Putri Hukom, Evi Hudriyah Husniati Ika Wahyuni Ilham Handika Indra Putra, Edi Susrianto Indrawati, Raden Ajeng Indrawati, Wa Ode Irene Sondang Lingga Irnawati IRZHA FRISKANOV. S, IRZHA Jasiah Jazuli, La Ode Ahamd Jazuli, Laode Ahmad Junaiddin, Junaiddin Kadir Karim, Mutemainna Kemala Dewi, Nurul Khaerani Khairun Nisa Kiswandi, Yudi La Ode Bariun La Ode Rakhmatsyah Lala Febiola Latuconsina, Zainuddin M. Nur, A. Nurchalifah M. Yusuf M.Malik Makki, Muhammad Maktum, Rohikal Mardiah Marlina Martina Napratilora Masnur Megawati , Komang Ayu Misu, La Moh. Irawan Zain Mohamad Salam Muh. Fuad Mansyur Muh. Tavip Muhammad Erfan, Muhammad Muhammad Tahir Musaddat, Syaiful Musya Al Daffa Muthmainnah, Ayu Naimah Paronda Narmin NASRUDIN Natalia Christiani Putri Nazla Syafa Putri Rojani Niluh Nita Silfia Nimala Dewi, RR. Wahyi Ningsih, Ratna Novi Dwi Astuti Novitasari, Setiani Nurbaida Nurizka, Annissa Nurul Sulistiyani Pangeran Paita Yunus Prajono, Rahmad Puspitasari, Tuti Putra, Gita Prima Putri Mulia Sakti Putri, An Umillah Maziidah Putri, Hikmah Ramdhani Raisu, Risnawati Ratnasari, Mega Ayu Reni Anggraeni Restianingrum, Devina Romansyah Sahabuddin Rozaidawati Ruslin Sahidin Saleh Salim Saokani Sofyan, Jawiana Saragih, Ismawati Sari, Asti Permata Septiani, Melinda Setyarini, Intan Simo Gawen, Maria Grace Sirtufillaily, Amelisa Siti Istiningsih Siti Rohana Hariana Intiana, Siti Rohana Hariana Sri Mulyani Sri Restu Tempali St. Fatmawati. L Sudirman Sukmawati, Hera Sukrin, Ajriati Hajriani Sumiaty Sunarsih Suriani Bt. Tolo Sutiharni Syarifuddin Syazali, Muhammad Syukur, Novita Sari Tahir Abdullah Tarmizi, M Tarmizi, Pebrian Tondong, Henrietta Imelda Umar Umrah, Intan Hajar Wa Ode Indrawati Wahira Wahyu WAHYUNI Warayaan , Benedikta Cicilia Yuana Jatu Nilawati Yusta Yunia Wonga Nusanumba  Hijriani