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Trinandari Prasetya Nugrahanti
Perbanas Institute
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Journal : Journal of Economics and Management

 1 
Transparancy Level of Compliance and Implementation Government Regulation Number 55 Of 2022 For Taxpayers in The Bekasi City Andaningsih, I Gusti Putu Ratih; Nugrahanti, Trinandari Prasetyo; Murti, Wahyu
Journal of Economics and Management Vol. 2 No. 1 (2024): Journal of Economics and Management, April 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v2i1.35

Abstract

The author in conducting this research conducted research related to PP No 55 of 2022 concerning improvements regarding the regulations and treatment of income tax for taxpayers.The purpose of this study is to find out more deeply about the level of measurement and implementation of PP No 55 of 2022 regarding the determination and implementation of income tax on taxpayers,especially in the city of Bekasi and its surroundings. The research method used is a symmetric qualitative descriptive method with a factor analysis content approach using data from 25 informants during the period March 2023-June 2023.Researchers used in person and online interviews in the retail sector and manufacturers who are tax exempt and corporate taxpayers in the Bekasi City Regions.The research is very useful for knowing the level of compliance of individual PPh taxpayers and corporate PPhtaxpayers,especially for regarding transparency ,compliance and implementation of PP No 55 of 2022 concerning the application of individual taxes and corporate PPh taxpayers.The limitations of this research are only limited to the level of compliance and implementation of taxpayers in the category of retail  and manufacturers, especially individual taxpayers and corporate taxpayers in the Bekasi City areas.The research contribution is to increase the income  of the national tax sector for the imposition of income tax on individual taxpayers and corporate taxpayers the Bekasi City areas and their surroundings.The results of the research of transparency,compliance and increase implementation in awareness of paying taxes for entrepreneurs.
Co-Authors Ahmad Rafiq Anshari Alfara, Dicky Maiza Andani, Mega Andaningsih, I Gusti Putu Ratih Andaningsih, IGP Ratih Andriani , Eva Anggraeni, Niken Dwi Arif, Elsya Meida Azizah Rahmi Azizi, Muhammad Bagus Putra Pamungkas Bajuri, Ahmad Chusnul Chotimah Darwati Susilastuti Endy Gunanto Marsasi Ependi, Hendi Eva Herianti Fardiman, Fardiman Fitri , Sri Adella Ganish, Ellyona Tehilla Gemilang, Ghaniya Arya Grace Priscilla Gusti, Ratih Andaningsih Hanantijo, Gerardus Michael Djoko Harya Damar Widiiputra Hasan Ashari Hasan Ashari Hasidin, Mirza Hapsari Hayatun Ruwaidha Helmayuni, Helmayuni Herdiana, Krisna Hermawan, Taufik Ridwan Herninta, Tiwi Hidayat, Nadya Sarasdheavy Huda, Imam Walid Asrofuddin Ulil IGP Ratih Andaningsih Jamaluddin Majid Januardi Pratomo Juang, Juang Judijanto, Loso Kusmanto, Diana Laela Lanjarsih Latifah, Ghina Linda Kartika Lysandra, Shanti Mailangkay, Jeffry Malahusna, Nurmalia Margareth Srinauli Marsus, Soffan Marundha, Amor Mercurius Broto Legowo, Mercurius Broto Muhammad Hisyam Muhammad Syafri, Muhammad Murti, Wahyu Nabilla Farrely Rachmaputri Nazwa Syahira Triananda Nhamyra Imania Nabilla Novita Novita Novita Novita Nugraha, Ervan Reri Nur Aisyah Kustiani, Nur Aisyah Nurfajri, Muhammad Payaw, Daniel Pingki Rosalia Pratiwi, Arvega Safina Primadonna Ratna Mutumanikam Ramdhona, Muhammad Ricky Ramli Semmawi, Ramli Ratna, Primadonna Risma, Chesylia Ayu Rita, Henny Ritha, Henny Samalua Waoma Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siladjaja, Muljanjo Siti Safaria Steviane Valentina Sudarmanto, Eko Suherman, Lukas Pamungkas Tarigan, Krisnawati Tasrimawasih, Tasrimawasih Taufiq Akbar Tri Purnomo Ariadi Veny, Veny WAHASRI, ESIKA Wahyu Wibowo Wardono, Senno Kusumo Yenni Kurnia Gusti Yolanda Zahrul Tamami