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All Journal Jurnal Kajian Akuntansi Jurnal Proaksi Jurnal Ekonomi Indonesian Journal of Business Analytics (IJBA) Journal of Accounting and Finance Management (JAFM) Return : Study of Management, Economic and Bussines IIJSE
Dev Anand
Universitas Swadaya Gunung Jati
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analysis of Regional Tax Management at The Regional Finance and Revenue Management Agency (BPKPD) of Cirebon City Aurora Nurfitriani; Putri Pebriyanti; Dev Anand
Return : Study of Management, Economic and Bussines Vol. 3 No. 7 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i7.237

Abstract

This research uses descriptive methods and qualitative approaches. The purpose of this study is to know, understand, and analyze the practice of the local tax implementation process as well as the obstacles that occur and efforts made in achieving regional tax management targets at the Regional Finance and Revenue Management Agency (BPKPD) of Cirebon City. Data collection techniques are carried out by means of interviews with the field of Regional Revenue Planning, Development and Evaluation (PPEPD). By showing the results that, in practice, BPKPD has been in accordance with the implementation of tax management based on applicable regulations. However, there are still decreases in local taxes including billboard tax, street lighting tax, underground water tax, and PBB-P2. Thus, BPKPD needs to make efforts in optimizing its regional tax management. The efforts made are; Conduct socialization for taxpayers in fulfilling their obligations in paying taxes owed. In addition, conducting a supervision system (tapping box) as an effort to report taxpayers' business turnover. Efforts were made, to fulfill the utilization for the facilities and infrastructure of the City of Cirebon.
Assessing the Impact of Perda No 1 Year 2024 on PBB-P2 Taxpayer Compliance: Evidence on Tax Knowledge, Socialization, Tax Sanctions, and Policy Adjustment Syahru Siamunnisa; Dev Anand
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10047

Abstract

Taxpayer compliance has become a critical issue in the context of regional tax reform following the enactment of Local Regulation No. 1 of 2024 in Cirebon City, particularly in relation to behavioral determinants of local property taxation (PBB-P2) This study aims to analyze the effects of tax knowledge, tax socialization, tax sanctions, and policy adjustment on individual taxpayer compliance. A quantitative approach was employed using a survey method, with data collected from 400 individual taxpayers registered at KPP Pratama Cirebon through purposive sampling. Questionnaires were distributed both offline and online. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4.1.1.7, including evaluation of the measurement model (outer model) and structural model (inner model) to assess validity, reliability, and hypothesized relationships. The findings reveal that tax knowledge, tax socialization, tax sanctions, and policy adjustment positively and significantly influence taxpayer compliance. Tax knowledge enhances understanding of rights and obligations, socialization strengthens awareness of tax responsibilities, sanctions reinforce compliance through deterrent effects, and adaptive policy adjustments provide greater certainty and convenience. These results highlight the importance of integrated educational, regulatory, and policy strategies to improve local tax compliance
Co-Authors Adistie Rizky Berliani Apri Dwi Astuti Aulia, Azra Aurora Nurfitriani Dea Indriyani Diana Pratiwi Erwin Budianto Fredlina Adelia Galih Randiyanto, Rama Haris Budiana Kurnia Syaharani, Fitri Putri Pebriyanti Ratu Intan Nur Halimah Rissa Rizky Rahmawati, Maria Riyan Rivaldi Sri Rahayu Lestari Syahru Siamunnisa