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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Santoso, Dwi Langgeng
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Economics, Econometrics & Finance Social Sciences

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EFEKTIVITAS STRATEGI WEBINAR DALAM EDUKASI PENYULUHAN TENTANG KEBIJAKAN INSENTIF PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP PARTISIPASI WAJIB PAJAK Ratih Frayunita Sari; Santoso, Dwi Langgeng
Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v3i1.117

Abstract

The COVID-19 pandemic has had a major domino effect on industrial economies. Various policies and strategies are carried out by the government, one of the concrete steps is by issuing incentive and relaxation policies in the field of taxation for taxpayers. The Directorate General of Taxation (DGT) has the task of providing information dissemination on taxation and the current condition of COVID-19 has brought transformation to a webinar. This strategy is carried out to keep providing information and education on tax relief. This study aims to identify the extent of the influence of the webinar strategy on taxpayer participation. The sample technique in this study was purposive sampling and obtained 307 respondents who participated in the DJP webinar. This research uses a Computer Mediated Communication (CMC) theoretical approach to see the communication process of participants and speakers in a communication technology-based webinar. From the research results, it was found that there was a significant influence in the use of webinars. This is shown from the aspect of system quality, quality of information, service quality from webinars through the Zoom Meeting application, thereby increasing taxpayer participation.
PUBLIC SUBSIDIES AND TAX MORALE: EVIDENCE FROM UNIVERSITY STUDENTS Muamarah, Hanik Susilawati; Apriliasari, Vita; Safitra, Dhian Adhetiya; Santoso, Dwi Langgeng
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2713

Abstract

The phenomenon of individuals enjoying direct tax benefits yet exhibiting low compliance intention provides the context for this research. Students at government-affiliated colleges (Perguruan Tinggi Kementerian Lain/ PTKL) are a unique group that benefits from tax-funded education, such as full tuition waivers. However, prior studies indicate that their willingness to underreport income remains high. This study investigates the determinants of tax morale among these students. Employing a quantitative approach, survey data from 1,341 students were analyzed using regression models. The findings indicate that tax awareness, fairness, and gender significantly predict tax morale. It implies that receiving direct benefits from taxpayer money can foster higher tax morale. The Directorate General of Taxes (DGT) should develop tailored tax education programs by highlighting these benefits. Practical recommendations include curricular integration and targeted outreach via campus tax centers and social media. The study’s unique contribution is its focus on students receiving direct tax-funded benefits, in contrast to prior research on self-funded students. It offers novel insights into how perceived personal benefits shape tax morale. Key limitations include the use of non-probabilistic sampling and a focus on a specific student context, limiting the generalizability of the findings.
Co-Authors Apriliasari, Vita Muamarah, Hanik Susilawati Ratih Frayunita Sari Safitra, Dhian Adhetiya