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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Manajemen STIE Muhammadiyah Palopo Balance Vocation Accounting Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Educoretax Pengmasku Journal of Law, Administration, and Social Science Akuntansiku Jurnalku Journal of Governance, Taxation, and Auditing
Marfiana, Andri
Politeknik Keuangan Negara STAN
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Study of Government Regulation Number 23 of 2018 In Order to Minimize Tax Avoidance GAPS Suparna Wijaya; Ferry Irawan; Andri Marfiana; Suripto Suripto; Tomi Hadi Lestiyono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6345

Abstract

Tax avoidance is assumed to be one of the causes why the government could not achieve the tax revenues. On the other hand, it also lowers the tax ratio. The purpose of this study is to examine Government Regulation Number 23 of 2018 in order to minimize tax avoidance loopholes. The research method used is qualitative with a thematic approach. The results of the study indicate that tax avoidance is an instrument to minimize tax payments by taking advantage of loopholes in the legislation. Government Regulation Number 23 of 2018 is a provision issued by the government in order to provide convenience for taxpayers to be able to fulfill their tax obligations. In addition, the provision of a lower tariff of 0.5% is expected to increase disposable income. Furthermore, this disposable income can gradually increase gross domestic income, and further increase the taxation base in general. However, the application of Government Regulation Number 23 of 2018 can be utilized by taxpayers to minimize the tax burden that must be paid. This study provides two important recommendations they are: further regulation regarding commercial operations, and provisions regarding freelance work.
The Effects of Perception of Fairness and Trust in Government on Voluntary Tax Compliance with Religiosity as The Moderating Variable: an Analysis Manullang, Rafika Surya; Marfiana, Andri
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 2 (2024): Jurnal Pajak dan Keuangan Negara : Maret 2024
Publisher : Politeknik Keuangan Negara STAN

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Abstract

This study aims to determine the influence of perceptions of fairness and trust in the government on voluntary tax compliance with religiosity as a moderator variable. The object of this study is a private person who does independent work in the DKI Jakarta area. This study uses a quantitative approach with primary data in the form of 206 respondents' answers obtained from the questionnaire survey. Data analysis is using the Partial Least Square (PLS) model with the Structural Equation Modeling (SEM) method. The test results found that perceptions of fairness, trust in the government, and partial religiosity had a positive and significant influence on voluntary tax compliance. However, religiosity is not able to strengthen the relationship between perceptions of justice and trust in the government towards voluntary tax.
Edukasi Dan Pendampingan Untuk Penyampaian SPT Pajak Penghasilan Bagi Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Pondok Aren Marfiana, Andri; Haniyah, Rizqi; Yulianto, Fajar
Pengmasku Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i1.1123

Abstract

This community service program aims to enhance tax compliance through education and assistance in the filing of Annual Tax Returns (SPT) for individual taxpayers (WP OP), micro, small, and medium enterprises (UMKM), and corporate taxpayers. The program involves tax volunteers from PKN STAN in collaboration with KPP Pratama Pondok Aren. The educational activities focus on guiding taxpayers in filing SPT independently, preparing financial statements, and understanding their tax obligations. Additionally, tax-related infographics were disseminated via social media to reach a wider audience. The assistance was provided directly at KPP Pratama Pondok Aren and PKN STAN building. The results indicate an improvement in taxpayers' understanding of how to file SPT and overcome technical issues such as forgotten EFINs and server problems. This initiative made a positive contribution to enhancing taxpayer compliance, with the potential for broader implementation in the future. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kepatuhan perpajakan melalui edukasi dan pendampingan pengisian Surat Pemberitahuan (SPT) Tahunan bagi wajib pajak orang pribadi (WP OP), usaha mikro, kecil, dan menengah (UMKM), serta wajib pajak badan. Program ini melibatkan relawan pajak dari PKN STAN yang bekerja sama dengan KPP Pratama Pondok Aren. Kegiatan edukasi meliputi pengisian SPT secara mandiri, penyusunan laporan keuangan, dan pemahaman terhadap kewajiban perpajakan. Selain itu, infografis perpajakan disebarkan melalui media sosial untuk menjangkau masyarakat lebih luas. Pendampingan dilakukan secara langsung di KPP Pratama Pondok Aren dan Gedung PKN STAN. Hasil kegiatan menunjukkan peningkatan pemahaman wajib pajak dalam mengisi SPT dan mengatasi kendala teknis seperti lupa EFIN dan masalah server. Kegiatan ini berkontribusi positif dalam meningkatkan kepatuhan wajib pajak, dengan potensi untuk diperluas cakupannya di masa mendatang.
Kajian Perpajakan UMKM Dalam Rangka Meminimalisasi Fenomena Bunching wijaya, suparna; Irawan, Ferry; Marfiana, Andri
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.6987

Abstract

Fenomena bunching sendiri di dunia Internasional sering dilakukan oleh usaha kecil untuk menghindari batasan dalam kewajiban sebagai Pengusaha Kena Pajak dalam Pajak Pertambahan Nilai dan/atau batasan bagi penggunaan presumptive tax dalam pajak penghasilan. Tujuan penelitian ini adalah untuk mengkaji Peraturan Pemerintah Nomor 23 Tahun 2018 dalam rangka meminimalisasi fenomena bunching. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan tematik analisis. Hasil penelitian menunjukkan bahwa penghindaran pajak merupakan salah satu upaya yang dapat dilakukan oleh wajib pajak untuk dapat meminimalisasi pembayaran pajak dengan cara memanfaatkan celah (loophole) yang ada dalam peraturan perundang-undangan. Peraturan Pemerintah Nomor 23 Tahun 2018 merupakan ketentuan yang memberikan kemudahan bagi wajib pajak untuk dapat memenuhi kewajiban pajaknya. Namun demikian, penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dapat dimanfaatkan oleh wajib pajak untuk meminimalisasi beban pajak yang harus dibayar. Penelitian ini memberikan dua rekomendasi penting, yaitu: pengaturan lebih lanjut terkait operasional secara komersial, dan ketentuan mengenai pekerjaan bebas.
Anaisis penerapan tarif efektif rata-rata terhadap kepatuhan PPh Pasal 21di KPP Pratama Medan Petisah Marfiana, Andri; Sitio, Yuni Esra Surya
Akuntansiku Vol 4 No 1 (2025)
Publisher : PT WIM Solusi Prima

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Abstract

This study examines the implications of the Average Effective Rate (TER), implemented under Government Regulation No. 58 of 2023, on compliance with Article 21 Income Tax at KPP Pratama Medan Petisah. Employing a mixed-method approach, the research combines quantitative data from tax records between January-June 2023 and 2024 with qualitative insights from interviews with tax officials and taxpayers. Findings reveal a significant enhancement in compliance metrics, with a 36.64% increase in timely periodic tax return submissions and a 15.7% rise in total tax payments. However, challenges were evident during the initial adaptation phase, particularly regarding end-of-year adjustments that led to larger deductions in December. The TER policy successfully simplifies tax administration by reducing calculation complexity and providing clearer procedural guidelines. Despite these advancements, areas requiring further attention include continued public tax education to address knowledge gaps and technical system improvements to harmonize pre-2024 reporting mechanisms with the new framework. This study underscores the transformative potential of TER in fostering tax compliance and administrative efficiency while presenting actionable recommendations to optimize its implementation. Penelitian ini menganalisis dampak penerapan Tarif Efektif Rata-Rata (TER) sebagaimana diatur dalam Peraturan Pemerintah No. 58 Tahun 2023 terhadap kepatuhan Pajak Penghasilan Pasal 21 di KPP Pratama Medan Petisah. Menggunakan pendekatan metode campuran, penelitian ini memadukan data kuantitatif dari catatan pajak periode Januari-Juni 2023 dan 2024 dengan wawasan kualitatif dari wawancara dengan petugas pajak dan Wajib Pajak. Hasil menunjukkan peningkatan signifikan dalam metrik kepatuhan, termasuk kenaikan 36,64% dalam pelaporan SPT tepat waktu dan pertumbuhan pembayaran pajak sebesar 15,7%. Meski demikian, tantangan adaptasi awal teridentifikasi, terutama terkait penyesuaian akhir tahun yang menyebabkan peningkatan potongan pajak pada Desember. Kebijakan TER secara efektif menyederhanakan administrasi perpajakan dengan mengurangi kompleksitas perhitungan dan memberikan panduan prosedural yang lebih jelas. Namun, diperlukan perhatian lebih pada edukasi publik untuk menjembatani kesenjangan pemahaman serta perbaikan sistem teknis untuk menyelaraskan mekanisme pelaporan sebelum 2024 dengan kerangka baru. Penelitian ini menyoroti potensi TER dalam mendorong kepatuhan pajak dan efisiensi administrasi sekaligus menyajikan rekomendasi untuk optimalisasi penerapannya.
Tren kepatuhan wajib pajak dengan adanya penurunan tarif pajak penghasilan wajib pajak badan di KPP Pratama Palembang Ilir Timur Marfiana, Andri; Andani, Evi
Jurnalku Vol 5 No 1 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i1.1336

Abstract

This study investigates the trends in corporate taxpayer compliance following the reduction in Corporate Income Tax rates at the Palembang Ilir Timur Tax Office. A mixed-method approach was adopted, utilizing primary data collected through interviews and questionnaires from 30 respondents, alongside secondary data spanning 2018 to 2022. The analysis, employing descriptive statistics and simple linear regression, reveals a significant yet multifaceted impact of tax rate reductions on compliance levels. Material compliance, reflected in timely tax payments, demonstrated improvement, whereas formal compliance, pertaining to the submission of annual tax returns, showed a decline, especially during the COVID-19 pandemic. Key factors influencing compliance include economic conditions, taxpayer perceptions of fairness, and the efficiency of tax administration and outreach initiatives. These findings underline the critical need for integrated strategies, such as enhanced taxpayer engagement and streamlined administrative processes, to sustain and improve compliance levels. This research contributes valuable insights for policymakers aiming to refine tax regulations and foster a more effective tax system. Penelitian ini mengkaji tren kepatuhan wajib pajak badan setelah penurunan tarif Pajak Penghasilan Badan di Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Pendekatan metode campuran digunakan dengan data primer yang dikumpulkan melalui wawancara dan kuesioner dari 30 responden, serta data sekunder yang mencakup periode 2018 hingga 2022. Analisis yang menggunakan statistik deskriptif dan regresi linier sederhana menunjukkan dampak yang signifikan namun kompleks dari penurunan tarif pajak terhadap tingkat kepatuhan. Kepatuhan material yang tercermin dalam pembayaran pajak tepat waktu mengalami peningkatan, sedangkan kepatuhan formal yang terkait dengan pelaporan Surat Pemberitahuan Tahunan menunjukkan penurunan, terutama selama pandemi COVID-19. Faktor utama yang memengaruhi kepatuhan meliputi kondisi ekonomi, persepsi wajib pajak terhadap keadilan tarif, dan efektivitas administrasi pajak serta kegiatan sosialisasi. Temuan ini menyoroti pentingnya strategi terpadu, seperti peningkatan keterlibatan wajib pajak dan penyederhanaan proses administrasi untuk mempertahankan dan meningkatkan tingkat kepatuhan. Penelitian ini memberikan wawasan berharga bagi pembuat kebijakan dalam menyempurnakan regulasi perpajakan dan menciptakan sistem perpajakan yang lebih efektif.
Membangun keadilan, menghasilkan pendapatan: Analisis sistematis peran rule of law dalam optimalisasi penerimaan pajak Wijaya, Suparna; Marfiana, Andri
Journal of Law, Administration, and Social Science Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i2.1494

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara rule of law dan penerimaan pajak (tax revenue) melalui pendekatan Systematic Literature Review (SLR). Rule of law sebagai fondasi tata kelola pemerintahan yang baik (good governance) diasumsikan memiliki pengaruh signifikan terhadap optimalisasi penerimaan pajak suatu negara. Melalui metode SLR, penelitian ini mengidentifikasi, menyeleksi, dan mensintesis 48 artikel ilmiah yang diterbitkan dalam jurnal terindeks Scopus dan Web of Science selama periode 2010-2024. Hasil analisis menunjukkan bahwa terdapat hubungan positif yang konsisten antara kualitas rule of law dan peningkatan penerimaan pajak. Elemen rule of law yang paling berpengaruh meliputi: (1) kepastian hukum dalam regulasi perpajakan, (2) efektivitas penegakan hukum terhadap pelanggaran pajak, (3) kemandirian lembaga peradilan, dan (4) akuntabilitas pemerintah dalam pengelolaan penerimaan pajak. Penelitian ini juga mengidentifikasi mekanisme mediasi berupa peningkatan kepatuhan wajib pajak (tax compliance) dan penurunan tingkat penghindaran pajak (tax avoidance) sebagai jalur utama pengaruh rule of law terhadap penerimaan pajak. Temuan ini memberikan implikasi teoretis untuk pengembangan model perpajakan berbasis rule of law dan implikasi praktis bagi pembuat kebijakan dalam merancang reformasi perpajakan yang efektif.
Edukasi dan pendampingan penyusunan peta jalan SDGS desa di Desa Gerendong, Kabupaten Pandeglang Marfiana, Andri; Hadiwibowo, Yuniarto; Sukarno, Sukarno
Pengmasku Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i2.1595

Abstract

This community service program aimed to assist the Village Government of Gerendong, Pandeglang Regency, in preparing the SDGs Village Roadmap document. The roadmap is a strategic document to support the achievement of the 18 SDGs Village goals, in line with Permendesa No. 21/2020. The program involved online and offline mentoring conducted by lecturers and students from PKN STAN. Activities included initial coordination, conceptual education about SDGs, data collection, and joint drafting of the document. The output of the activity was a completed draft of the SDGs Village Roadmap for 2024–2030, which became the basis for village regulations. The program contributed to the village’s capacity in sustainable development planning and is expected to be continued with further mentoring for budgeting and monitoring. Kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi Pemerintah Desa Gerendong, Kabupaten Pandeglang, dalam penyusunan dokumen Peta Jalan SDGs Desa. Dokumen ini merupakan panduan strategis untuk mendukung pencapaian 18 tujuan SDGs Desa sebagaimana diatur dalam Permendesa No. 21 Tahun 2020. Pendampingan dilakukan secara daring dan luring oleh dosen dan mahasiswa PKN STAN. Kegiatan mencakup koordinasi awal, edukasi konsep SDGs, pengumpulan data, dan penyusunan bersama draf dokumen. Luaran dari kegiatan ini adalah tersusunnya draf Peta Jalan SDGs Desa Gerendong Tahun 2024–2030 yang kemudian menjadi dasar penyusunan Perdes. Program ini meningkatkan kapasitas desa dalam perencanaan pembangunan berkelanjutan dan diharapkan berlanjut ke tahap pendampingan penganggaran dan monitoring.
The influence of social norms and perceived fairness on voluntary tax compliance: The mediating role of personal norms and trust in government Marfiana, Andri; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1670

Abstract

This study aims to analyze the factors influencing voluntary tax compliance in Indonesia, with a focus on social norms, personal norms, perceived of fairness, and trust in the government. The method employed is a quantitative approach using surveys, involving the distribution of questionnaires to individual taxpayers who are not employees in the Jabodetabek area. The data were analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling) to test the relationships among the variables in the research model. The results of the study show that social norms positively influence voluntary tax compliance, both directly and through the formation of personal norms as a mediator. Furthermore, the Perceived of fairness in the tax system was found to enhance trust in the government, which in turn positively affects voluntary tax compliance. These findings provide important insights that psychological and social factors, such as social norms, fairness, and trust in the government, play a key role in enhancing voluntary tax compliance. Therefore, it is recommended that tax policies focus on improving fairness and transparency, as well as strengthening social norms that support tax compliance.
The Effect of Social Norms and Perceived Justice Through Personal Norms and Government Trust on Voluntary Tax Compliance With Patriotism and Tax Morale as Moderating Variables MARFIANA, Andri; WIDYASTUTI, Tri; DARMANSYAH, Darmansyah
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1669

Abstract

Voluntary tax compliance serves as a fundamental pillar in supporting fiscal sustainability and national development. However, the suboptimal level of compliance indicates the presence of non-technical determinants that have not been fully identified. This dissertation aims to analyze the influence of social norms, personal norms, perceptions of fairness, and trust in government on voluntary tax compliance, while also considering the moderating roles of patriotism and tax morale. This study integrates the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF) to construct a behavioral model of compliance based on values and authoritative relations. Data were collected from 211 individual non-employee taxpayers in the Greater Jakarta area (Jabodetabek) using a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Additionally, the analysis was strengthened by qualitative data obtained from open-ended questions, which were processed using NVivo. The results indicate that all main variables significantly influence voluntary tax compliance. Tax morale was found to moderate the relationships between norms, trust, and tax compliance, whereas patriotism did not exhibit a significant moderating effect. The qualitative findings support the quantitative results, particularly regarding issues of perceived unfairness and low public trust due to corruption and a lack of fiscal transparency. This study makes a theoretical contribution by expanding value- and social-based compliance models and provides practical recommendations for the formulation of fairer, more inclusive, and trust-based tax policies.
Co-Authors Agus Sunarya Andani, Evi Bayu Firdaus, Adi DARMANSYAH . Fajar Yulianto Ferry Irawan Hadiwibowo, Yuniarto Haniyah, Rizqi Hendo, Nadia Fransisca M. Sukarno Mahfuza, Dana Ulfi Manullang, Rafika Surya PEBRY, Aldo Junaidi Pohan, Fawwaz Muhammad Zakli Primandita Fitriandi Putri, Ayudya Purwani Rahayu Kusumawati, Rahayu Richo Mukti Ardiyanto Sakti Prabowo, Sakti Santoso, Rizky Aji Sitio, Yuni Esra Surya Supriyadi Supriyadi Supriyadi Suripto Suripto Tomi Hadi Lestiyono Tri Widyastuti Wahyuni, Desak Ari Gita Yohanes Praka Mael Putra