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All Journal JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Kajian Akuntansi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Shirkah: Journal of Economics and Business ACCRUALS (Accounting Research Journal of Sutaatmadja) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] The Indonesian Journal of Accounting Research Dialogue: Jurnal Ilmu Administrasi Publik Jurnal Akuntansi dan Keuangan
Saragih, Arfah Habib
Departemen Ilmu Administrasi Fiskal Fakultas Ilmu Administrasi Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance Arfah Habib Saragih; I Dewa Nyoman Suartama Putra
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.883 KB) | DOI: 10.9744/jak.23.1.1-14

Abstract

This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perception of tax evasion. We found that ethical perception is a significant predictor of voluntary tax compliance.
Analysis of the Implementation of E-BPHTB Online and Its Impact on Local Tax Revenue and Public Compliance in DKI Jakarta Salsa Fadhilah; Arfah Habib Saragih; Adang Hendrawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1403

Abstract

The DKI Jakarta government has implemented tax reforms by introducing e-BPHTB. The e-BPHTB aims to simplify the process for the public to fulfill their BPHTB tax obligations. This study was conducted to analyze the implementation of e-BPHTB online and its impact on local tax revenue and public compliance in DKI Jakarta province, to identify the driving and inhibiting factors in the implementation of e-BPHTB online, and to evaluate the system’s effectiveness. The study employs a qualitative approach through literature review and field research. The results indicate that the supervision policy of BPHTB is functioning well by providing oversight to taxpayers through cooperation with relevant parties. However, the implementation of e-BPHTB has not significantly impacted local tax revenue and public compliance due to the limited number of taxpayers utilizing the system and the inefficiency of the approval system. Public trust is considered positive due to the facilities provided by the government, including e-BPHTB. The driving factors for implementing e-BPHTB online are threefold: advancements in technology, the perceived ease experienced by taxpayers and tax authorities, and the COVID-19 pandemic. The inhibiting factors include limited public familiarity with technology, the inefficiency of the approval system due to the need for human resources, and the lack of human resource quality. The success rate of e-BPHTB implementation is evaluated based on two factors: the limited competence of human resources due to the absence of training for tax officers, and the need for improvement in the approval system application.
Co-Authors Hendrawan, Adang I Dewa Nyoman Suartama Putra Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Joansyah Adwie Krisna Puji Rahmayanti Milla Sepliana Setyowati Murwendah Murwendah Nadhirotul Ulfa Septamia Neni Susilawati Rizka Khoirunnisa Salsa Fadhilah Soraya, Andini