Article Per Year (5 Year)
p-Index From 2021 - 2026
4.213
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Jurnal Promosi Pendidikan Ekonomi SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Administraus Jurnal Ilmu Administrasi dan Manajemen Tangible Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Seminar Nasional Pengabdian Kepada Masyarakat Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Mamangan Social Science Journal Economics and Business Journal Journal of Economic Education and Entrepreneurship Studies Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Journal of Innovative and Creativity Jurnal Sipakatau Atestasi : Jurnal Ilmiah Akuntansi
Sangkala, Masnawaty
Unknown Affiliation
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Tangible Journal

 1 
Persepsi Wajib Pajak Orang Pribadi terhadap Penerapan Coretax Administration System (CTAS) dalam Optimalisasi Penerimaan Pajak di KPP Pratama Makassar Selatan Idris, Hariany; Sangkala, Masnawaty; Rahman, Ahmad Nashiruddin Mushoddiq; Ginting, Chris Dayanti Br
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.700

Abstract

This study aims to examine the perceptions of individual taxpayers regarding the implementation of the Coretax Administration System (CTAS) in optimizing tax revenue at the South Makassar Tax Office (KPP). This study focuses on taxpayer digital literacy and tax compliance costs, both partially and simultaneously, as well as their influence on tax revenue optimization. The research sample consisted of 100 individual taxpayers registered at the South Makassar Tax Office, selected using purposive sampling. Data were collected through documentation and analyzed using classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that taxpayers' digital literacy has a significant positive effect on tax revenue optimization, indicating that the better taxpayers' digital understanding, the higher their compliance in tax reporting, which supports tax revenue optimization. In addition, tax compliance costs also have a positive effect on tax revenue, with lower compliance costs increasing the likelihood of tax revenue optimization. Overall, this study shows that both variables have a significant contribution to tax revenue optimization efforts.
Co-Authors Ahmad, Syafar Albar, Saskia Amaliah, Wafiq Azizah Reski Andi Faisal, Andi Anwar, Azwar Ariqah, Ulayya Azis, Fajriani Br. Ginting S, Chris Dayanti Dayana, Mashita Dunakhir, Samirah Fithyatulhaq, Fithyatulhaq Fitriani Fitriani Ginting, Chris Dayanti Hamzah, Hajrah Hariany Idris Juniarti, Irma Marmul, Ardiana Muchtar, Nur Fadilah Muh. Rum Muhammad Azis Muhammad Hasan Mukhammad Idrus Musdalifa Musdalifa Mushoddiq Rahman, Ahmad Nashiruddin Muttmainna, Fauzia Nuraisyiah Nuraisyiah, Nuraisyiah Pati, Visensa Chielmi Eka Putriyanti, Andi Iin Nur Qail Salam, Asdaqul Ramadhani, Siti Aqilah Ricky Setiawan Rijal, Abdul Rusly, Riyan Ryketeng, Masdar Sahade Saleh, Muhammad Iqbal Samsinar Samsinar Samsinar Sari, Gina Puspita Senolangi, Ernawati Syamsu Rijal Warka Syachbrani