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All Journal Publikauma : Jurnal Administrasi Publik Universitas Medan Area PROCEEDINGS Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Teknologi dan Sistem Informasi NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Safari : Jurnal Pengabdian Masyarakat Indonesia Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Manajemen dan Bisnis Journal of Student Research Jurnal Manajemen dan Ekonomi Kreatif Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Kajian dan Penelitian Umum Jurnal Riset dan Inovasi Manajemen JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal IlmiahManajemen, Bisnis dan Ekonomi Kreatif Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah JEBD Ebisnis Manajemen Master Manajemen IJAE International Journal of Geography, Social, and Multicultural Education (IJGSME) Jurnal Ilmiah Manajemen dan Akuntansi Pajak dan Manajemen Keuangan Jurnal Manajemen Bisnis Digital Terkini Green Economics Review Value Management Research Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEK Jurnal Bersama Ilmu Ekonomi
BAYU KURNIAWAN
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Journal : Jurnal Bersama Ilmu Ekonomi

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Pemanfaatan E-Filing sebagai Solusi dan Tantangan Pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Magelang Fitria Dita Kurniasari; Bayu Kurniawan
Jurnal Bersama Ilmu Ekonomi (EKONOM) Vol. 1 No. 2 (2025): Mei 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/ekonom.v1i2.181

Abstract

This study aims to examine the experience of Individual Taxpayers in using the e-Filing system at the Tax Service Office (KPP) Pratama Magelang, as well as identify the obstacles faced and solutions that can be applied to improve the effectiveness of reporting Annual Tax Return (SPT) electronically. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation of three informants who were purposively selected based on certain criteria. The results show that although e-Filing offers easy access and time efficiency, its implementation still encounters various obstacles, such as low digital literacy, technical constraints, and lack of confidence in using the system. Some informants still choose to report their tax returns directly to the Tax Office because they feel more comfortable with face-to-face assistance. These findings indicate that the successful implementation of e-Filing is highly dependent on adequate educational support, responsive technical services, and supportive infrastructure. This study recommends the need for continuous improvement in the quality of tax education, personalised assistance, and strengthening of technological infrastructure. Through an inclusive and adaptive approach, e-Filing is expected to function as a strategic instrument in building a culture of tax compliance based on convenience, awareness, and public trust in the digital taxation system.
Peran Peran Kesadaran Wajib Pajak dalam Memediasi Pengaruh Pemahaman dan Edukasi Pajak terhadap Kepatuhan Wajib Pajak : (Studi Kasus Wajib Pajak KPP Pratama Blora) Erni Ernanda; Bayu Kurniawan
Jurnal Bersama Ilmu Ekonomi (EKONOM) Vol. 1 No. 3 (2025): Agustus 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/ekonom.v1i3.235

Abstract

This study aims to examine the extent to which the role of taxpayer awareness mediates the understanding of taxation and tax education activities on taxpayer compliance in individual taxpayers under the supervision of KPP Pratama Blora refers to the phenomenon of declining levels of taxpayer compliance, which can be seen from the decline in the number of SPT submissions each year. Data processing is done quantitatively by utilising Structural Equation Modeling techniques through the Partial Least Square approach. A total of 100 respondents were used in this study, which were obtained using an accidental and willing sample selection technique.The findings in this study indicate that tax understanding has a significant impact on taxpayer awareness, but does not show a significant influence on the level of tax compliance. On the other hand, tax education was shown to influence taxpayer awareness, but did not contribute directly or through awareness in improving compliance. Taxpayer awareness is shown to have a significant impact on compliance and serves as an effective mediator between understanding and compliance. Based on the results of this study, it is important to improve the quality of education and tax education that is more participatory and communicative to build the level of awareness and compliance of taxpayers at KPP Pratama Blora.
Co-Authors Abd. Rasyid Syamsuri Alfin Damayanti Alvina Kusumaningrum Anistia Dewi Muflikhah Antik Kristyaningsih Aprillia Suryani Pujiastuti Ardi Kurniawan Assegaf, Syaipul B. Jessediaz Ryswara Hati Chadiyan Faturachman David Abdul Kholiq Enik Oktafiana Erni Ernanda Ersa Fadilla Darmawati Putri Fadjar Darmaputra Farah Chalida Hanoum Fithri Widyannita Yarisma Fitri Dwi Jayanti Fitria Dita Kurniasari Gultom, Henry Casandra Heri Prabowo Heri Prabowo Hidayati, Armawati I Made Sudiana Ika Indisari Ika Menarianti, Ika Inayatur Rosidah Indriasari, Ika Jarmadi Setiawan Khusnul Khotimah Lestari, Utami Puji Lifiya Kholifatunnisa Mara Qonitatillah Martinus DAW Meishella Sismi Indah Rahayu Melysa Ika Erfiana Miftakhul Huda Mudiansyah, Puja Mukharomah Mukharomah Musfirotul Ainiyah Mutiara Tresna Parasetya Noventia Karina Putri Novia Dewi Nuriyadi, Anggia Nurlita Nazma Prameswari Nurul Ratnawati, Nurul Oky Agustina Prianka Ratri Nastiti Putri Rahma Dhani Qristin violinda Ratih Hesty Utami Ratih Hesty Utami Puspitasari Revan Danu Aji Rita Meiriyanti Riza Dian Cahyani Roza Yulida Rr Hawik Ervina Indiworo Setyorini, Noni Shofif Sobaruddin Akbar Shonda Paulina Martines Siska Widayanti Siti Nur Mahmudah Sugiyanto Sugiyanto Sutrisno Sutrisno Valadeva Izzulhaq Vita Adi Meli Yana Wahyu Ika Pramono Yanuar Yulianto Yuanita Rizky Mamluati Yunita Ayu Maulidiyah