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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya Jurnal Mirai Management Hasanuddin Economics and Business Review SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Eduscience (JES) Jurnal Sains Riset Jurnal Sosial Humaniora Sigli PINISI Discretion Review Tangible Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Andi Djemma I Jurnal Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Jurnal Akuntansi AKTIVA Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Seminar Nasional Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Penelitian dan Pengabdian Masyarakat Ininnawa: Jurnal Pengabdian Masyarakat Phinisi Applied Accounting Journal Jurnal Sipakatau Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Annusfy
Hariany Idris
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Journal : Tangible Journal

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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 Abdul Rijal Adiaksa, Harvan Afifah Afifah Ahsani Paramita Aisyah, Nien Artezy Almasita Andi Faisal, Andi Andi Miftahul Jannah, Andi Miftahul Andriyani Andriyani Angriani, Zul Anwar, Akifah Fikriah Arifin Arifin Arisa Ranteallo Aryati Arfah Ashar, Anita Asri, Rahmatul Azis, Fajriani Azisah, Andi Nurul Baharuddin Semmaila Baharuddin, Muhammad Rezha Bahrun, Sultan Adam Br. Ginting S, Chris Dayanti Dayana, Mashita Devita Natalia Dunakhir, Samirah Edhy, Ikram Fauziah, Andi Fatimah Azzahrah Fitri Wulandari Fitriani, Nurul Ginting, Chris Dayanti Br. Gunawan, Ichtiar H. Abdul Rijjal Hadrianti, Siska Hajrah Hamzah Hamda, Helmia Nursyaqila HASRIANA HASRIANA Hasyim, Sitti Hajerah Hidayat, Fadhil Indra Nur Aini Irawan, Della Sinta Irwan Pratama Karmila Karmila Latif, Asrianti A. Leonardo Manase Lidia Pratiwi M. Ridwan Tikollah Mahmuda, Asriyani Manase, Leonardo Masnawaty Sangkala Muhammad Anwar Kadir Muhammad Azis Muhammad Azis Muhammad Zaky Athari Ihsan Mukhammad Idrus Musdalifa Musdalifa Mushoddiq Rahman, Ahmad Nashiruddin Mustafa, Nurul Nabilah Mustahar, Lutfiah Amalia Nabil S, St. Nur Qanita Zahiyah Nabilah Nur Rizqikah Nur Afiah Nur Afiah, Nur Nur Eny P. Nurafni Oktaviyah Nuraisyiah Nuraisyiah, Nuraisyiah Nurhidaya, A. Nurhidayah Nurhidayah Nurhidayat Nurhidayat Nuriah, Shinta Nurjanna Nurjanna Nurnajamuddin, Mahfud Nurrahmah, Andi Tenrisau Nurul Asyifa Qatrunnada Nurul Sabani Nurzalsabilah Pabisangan, Valent Pratika, Ayu Pratiwi, Fadilah Rafly Hasanuddin Rahmat, Riska Resky AN, Kiki Ananda Reynaldo Tandean Ricky Setiawan Rifai, Tri Akbar Rijal, Abdul Rizqikah, Nabilah Nur Ryketeng, Masdar S, Masnawati Sahade Sahade Salehuddin Salehuddin Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sari, Gina Puspita Sarwinda, Siti Siradjuddin, Suharti Sitti Hadijah Bakkarang Sri Rahmadhani Sumule, Irene Imanuela Syam, Selvina Syam, Selvira Utami, Indah Hajar Warka Syachbrani Wilisa Wilisa Wulan A, A. Bidari Chandra Yasin, St. Fatima Yasmir Yasmir Yusuf, Muh. Silmi Kaffa Yusuf, Syifa Irtiyah Zam Ichwan, Naila Syam