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All Journal Jurnal Akuntansi Indonesia AKUNTANSI DEWANTARA Jurnal EMT KITA Jurnal Ilmu Manajemen dan Akuntansi Terapan Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Aptekmas : Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Juli Ratnawati
Universitas Dian Nuswantoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan Vidia Mey Saroh; Juli Ratnawati
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i2.1027

Abstract

Low taxpayer compliance with tax responsibilities is the main cause of Indonesia's low state tax revenues. This research determines how taxpayer compliance is influenced by awareness, knowledge, and understanding of taxes and tax sanctions. The population is taxpayers registered at KPP Pratama South Semarang in 2021. Primary data processing uses the SPSS program, which is based on questionnaire responses from respondents. The reliability test, validity test, classical assumption test, F test, t-test, and analysis of the coefficient of determination are used as part of the data analysis process. The findings show how awareness, knowledge, and understanding of taxation, as well as sanctions, influence taxpayer compliance
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATIVE SYSTEM, QUALITY OF SERVICE, TAX KNOWLEDGE ON TAXPAYER COMPLIANCE (Empirical Study of Taxpayers at KPP Pratama East Semarang) Khanif Satriani Citra Mustakim; Juli Ratnawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.433

Abstract

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.
Bagaimana Perusahaan Melakukan Penghindaran Pajak di Indonesia? Farrel Ewaldo Rafa; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7840

Abstract

This study aims to analyze the effect of Tax Amnesty, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax avoidance practices are a serious concern because they can reduce potential state revenue. This research uses agency theory as a theoretical basis to explain the conflict of interest between management and shareholders regarding profit reporting and tax payments. The results of this study are expected to contribute to academic literature, practitioners, and regulators in an effort to improve the effectiveness of the taxation system in Indonesia.
Co-Authors Abu Salam Achmad Wahid Kurniawan Agung Sedayu Andre Teguh Santoso Aries Setiawan Budi Widjajanto Dian Indriana Hapsari Farrel Ewaldo Rafa Guruh Taufan Hariyadi Ida Farida Imang Dapit Pamungkas Khanif Satriani Citra Mustakim Kusmiyati Kusmiyati Nataliastyo Tah Oktariani Khoirunissa Prihandono, Adi Sasono Wibowo Vidia Mey Saroh Widyatmoko Karis