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All Journal JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Ekonomi (JUPE) 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 Education 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.
Exploring demographic, lifestyle, and learning motivation factors in predicting high school students’ tax awareness Ismail Khozen; Prianto Budi Saptono; Arfah Habib Saragih; Wulandari Kartika Sari; Adang Hendrawan; Milla Sepliana Setyowati
Jurnal Pendidikan Ekonomi (JUPE) Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v14n1.p104-114

Abstract

While many studies have examined tax education and compliance, few have investigated how psychological and lifestyle factors during adolescence shape tax awareness. This study argues that tax understanding is influenced not only by formal economic literacy but also by learning motivation, self-discipline, and social context. Using Purwokerto as a case study, this research analyzes the effects of demographic, lifestyle, and learning motivation factors on high school students’ tax awareness. Data were collected from 285 students through an online survey and analyzed using multiple linear regression. The results indicate that gender, grade level, healthy food consumption, and learning motivation significantly affect tax awareness, whereas family socioeconomic factors do not. These findings suggest that personal behavior and motivation play a more critical role in shaping adolescents’ tax awareness and provide a foundation for developing contextual and character-based tax education in secondary schools.
Co-Authors Hendrawan, Adang I Dewa Nyoman Suartama Putra Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Joansyah Adwie Khozen, Ismail Krisna Puji Rahmayanti Milla Sepliana Setyowati Murwendah Murwendah Nadhirotul Ulfa Septamia Neni Susilawati Prianto Budi Saptono Rizka Khoirunnisa Salsa Fadhilah Soraya, Andini Wulandari Kartika Sari