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All Journal SAP (Susunan Artikel Pendidikan) Jurnal Madani Jurnal Pendidikan dan Konseling Abdimisi IDEAS: Journal of Management & Technology JAMAIKA: Jurnal Abdi Masyarakat
Juitania Juitania
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : IDEAS: Journal of Management

 1 
Influence of the application of the modern taxing administration system, taxing awareness, and tax sanctions regarding the compliance in yearly tax report for annual individual tax income (a study case on employees of PT. Tritanu Hub’s Indonesia, PT. Samiplast Joyo Mandiri and PT. Armuh Global Management) Catherina Catherina; Juitania Juitania
IDEAS: Journal of Management & Technology Vol 1, No 2 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.968 KB)

Abstract

This research aims to determine the effect of the application of the modern tax administration system, tax awareness and tax sanctions on the compliance of individual taxpayers' annual income tax returns. The independent variable in this research is represented by (1) Application of Modern Tax Administration System, (2) Tax Awareness, (3) Tax Sanctions. This type of research is quantitative research. The population in this research are individual taxpayers who report their annual income tax return. The sampling technique used in this study was purposive sampling technique. The sample is 53 out of 112 taxpayers on employees of PT. Tritanu Hub’s Indonesia, PT. Samiplast Joyo Mandiri and PT. Armuh Global Management. The data analysis technique used in this research is multiple linear regression analysis. Based on the results of this research, it is found that (1) Implementation of Modern Tax Administration System, (2) Tax Awareness, (3) Tax Sanctions simultaneously affect Compliance with Individual Taxpayer Annual Income Tax Reporting Compliance. Partially, it is found that (1) The implementation of the Modern Tax Administration System and (2) Tax Awareness have a significant effect on the Compliance of the Annual Income Tax Return of Individual Taxpayers. The greater the variables (1) Implementation of the Modern Tax Administration System and (2) Tax Awareness will cause a high level of Compliance with Individual Taxpayer Annual Income Tax Reporting. Partially obtained, (3) Tax Sanctions don’t have an effect on the Compliance of the Annual Income Tax Return Report of Individual Taxpayers. 
The effect of taxpayer awareness, compliance, and forced letter collection on tax receiving (empirical study at Serpong primary tax service office) Siti Nurul Akasyah; Juitania Juitania
IDEAS: Journal of Management & Technology Vol 2, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i1.3812

Abstract

Taxes are an important source of revenue for the state; in order to maximize tax revenues, the government expects the community to participate in fulfilling their tax obligations based on tax provisions. According to data from the Ministry of Finance, the number of taxpayers in Indonesia increased from year to year, reaching 46.38 million in 2020. This figure increased from the previous year, with 42.51 million taxpayers in 2019. In 2017, and 2018, the number of taxpayers was 36.51 million and 39.15 million. In this case, tax revenues should increase rather than decrease, because the number of taxpayers increases year after year, but tax revenue realization falls short of the predetermined target. an imbalance in the achievement of predetermined tax revenue targets with the number of registered taxpayers, which continues to grow year after year.  The purpose of this study is to analyze and investigate the impact of taxpayer awareness, taxpayer compliance, and tax collection with forced letters on tax receipts at Serpong Primary Tax Service Office. This is a quantitative study that employs primary data. Individual taxpayers (WPOP) registered at Serpong Primary Tax Service Office comprise the population of this study. A total of 400 respondents were sampled using a non-probability sampling technique. Data collection methods utilizing a questionnaire This study was carried out between August and November of 2021. Multiple linear regression analysis was used in this study as the regression model. The Statistical program version 25 was used to process the data. According to the findings of this study, Taxpayer Awareness, Taxpayer Compliance, and Tax Collection with Forced Letters all have a simultaneous and partial effect on Tax Revenue.
The effect of tax information dissemination, tax rates, and tax sanctions on compliance with annual tax return reporting of individual taxpayers (case study at Pandeglang primary tax service office) Siti Halimah; Juitania Juitania
IDEAS: Journal of Management & Technology Vol 2, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i1.3800

Abstract

The lack of socialization of taxation provided to the community is one of the causes of low taxpayer compliance; people still perceive taxes as mandatory levies rather than community participation because they do not see real benefits for the state and society. The number of taxpayers showed is as followed the year of 2016 was 41,530 taxpayers, 2017 was 37,431 taxpayers, 2018 was 34,345 taxpayers, 2019 was 39,888 taxpayers, 2020 was 52,140 taxpayers. Those mean the outcome of processing related to Pandeglang Primary Tax Service Office taxpayers' compliance and It is clear that the realization rate of tax return submission is still low due to taxpayers' lack of awareness about reporting tax return. In the other hand Socializing taxation is one of the efforts made by the Pandeglang Regency Tax Service Office to increase taxpayers' knowledge and understanding of their rights and obligations. Thus, those made the researcher wanted to discover more about the problem.This study has been conducted at the Pandeglang Primary Tax Service Office, and the study period runs from August to December 2021. This study aims to determine the impact of taxation socialization, tax rates, and tax sanctions on individual taxpayers' annual tax return reporting compliance. This study used a quantitative approach with a sample of 384 taxpayers obtained through a random sampling technique. In this study, descriptive statistics and multiple linear regression are used to analyze data using the SPSS 25 computer software program. The four variables, taxation socialization, tax rates, and tax sanctions, affect the dependent variable, taxpayer compliance, according to the results of hypothesis testing.
The Effect of Income Levels and Notification of Tax Payable (SPPT) on Taxpayer Compliance in Paying Land and Building Taxes (A Case Study in the Cinere District of Depok City) Siti Nurkayatin; Juitania Juitania
IDEAS: Journal of Management & Technology Vol 2, No 2 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i2.4351

Abstract

This study aims to empirically examine the effect of income levels and tax returns payment revenue (SPPT) on taxpayer compliance in paying land and building taxes in Cinere District. The research method used is quantitative descriptive research. The technique for determining the sample of this study used a random sampling technique by distributing questionnaires to 400 respondents who had been calculated using the Slovin formula. The data analysis method used is descriptive statistical analysis test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data processing used SPSS data processing program version 23. Based on the simultaneous analysis it can be concluded that there is a significant influence between income level variables and tax returns payment revenue (SPPT) on taxpayer compliance in paying land and building taxes in Cinere District. Based on the partial analysis, it can be concluded that the income level variable had a significant effect on taxpayer compliance and the variable tax returns payment revenue (SPPT) had a significant effect on taxpayer compliance in paying land and building taxes in Cinere District.
Co-Authors Adam Sugiarto Catherina Catherina Eko Sasongko Priyadi Eko Sasongko Priyadi Eny Suryani eny suryani Fitriyah Fitriyah Fitriyah Fitriyah I Gede Adi Indrawan Raden Ai Lutfi Hidayat Siti Halimah Siti Nurkayatin Siti Nurul Akasyah