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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) IIJSE LANCAH Jurnal Inovasi dan Tren
Sony Devano
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Neuroscience Social Sciences Other

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The Effect of Tax Planning And The Implementation of The Core Tax Administration System on Taxpayer Compliance Harry Tubagus Ilyas; Sony Devano Devano; Selly Herdianti Herdianti
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.44798

Abstract

This study aims to analyze the influence of tax planning and the implementation of the Core Tax Administration System (CTAS) on taxpayer compliance. While tax planning is considered a legitimate effort to minimize tax liabilities, the results indicate that tax planning does not have a significant direct effect on taxpayer compliance. Conversely, the implementation of CTAS, driven by the digitization of the tax administration system, plays a significant role in enhancing taxpayer compliance by automating processes and providing easier access for taxpayers to fulfill their tax obligations. Path regression analysis reveals that the combination of tax planning and CTAS implementation simultaneously has a positive impact on taxpayer compliance. These findings emphasize the importance of developing an integrated tax system that can optimize state revenue while facilitating taxpayers in fulfilling their obligations. This study recommends that the government continues to advance tax digitization to strengthen taxpayer compliance.
Tax Revenue and Taxpayer Compliance Before and After the PPS: A Comparative Analysis Ida Indriani; Sony Devano
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8318

Abstract

This study aims to analyze the effect of the Voluntary Disclosure Program (PPS) on tax revenue and taxpayer compliance at the Directorate General of Taxes Regional Office of West Java I during the period 2019–2022. The study uses secondary data on realized tax revenue and compliance in submitting Annual Tax Returns (SPT) across 17 tax service offices that possess complete datasets. The analysis was conducted using a descriptive trend approach and a paired sample t-test to compare conditions before and after the implementation of the PPS. The results indicate that the PPS significantly increased tax revenue, as reflected in the substantial rise in revenue in 2022. However, the program did not produce a significant change in the level of taxpayer compli-ance, which remained fluctuating throughout the observation period. These findings support the theoretical perspective that fiscal incentive based policies tend to be effective in increasing government revenue in the short term, but do not necessarily lead to sustained improvements in taxpayer compliance behavior. This study provides empirical evidence regarding the effectiveness of the PPS by highlighting the differences between its short-term and long-term impacts on two key taxation indicators, namely tax revenue and taxpayer compliance.
Co-Authors Agus Puji Priyono Ahmad Zakie Mubarrok Al Maliki, Muhamad Aburizal Chirmala Wisnu Permata Affardi Daris, Fiki Taufik Devianti Yunita Dewa Ayu Rahyuni Dyah Sisca Putri Pramesti Eldi Puji Resza Fahreza Gadjali Rahim Faza Nisasilmi Nasuha Harahap, Devianti Yunita Harry Tubagus Ilyas Herdianty, Selly Ida Indriani Maulana, Fajar Memed Sueb Menno Bire, Mona Anjali Hana Muhlisin, Arif Nanny Dewi Tanzil Nisa Khaerin Nova Nurul Intan Okci Pratiwi Poppy Sofia Koeswoyo Putri, Muthi Aruni Rachmah Wulandari Tinambunan Rahyuni, Dewa Ayu Riyani, Rita Nurul Rizki Alaika Selly Herdianti Selly Herdianti Herdianti Sembiring, Rinawati Soenaria, Syaiful Rahman Sugiono Poulus Tanzil , Nanny DewiTanzil Tettet Fitrijanti Winarningsih, Srihadi