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All Journal Buletin Udayana Mengabdi Jurnal Ekonomi Kuantitatif Terapan Prosiding Seminar Nasional MIPA Jurnal Pendidikan Kimia Indonesia BISMA (Bisma dan Manajemen) Jurnal Notariil Jurnal Samudra Ekonomi dan Bisnis Muhasabatuna: Jurnal Akuntansi Syariah BISMA (Bisnis dan Manajemen) Berita Kedokteran Masyarakat Business Management Innovative: Journal Of Social Science Research Jurnal Ekonomi dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership
Ni Luh Supadmi
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Moral Pajak, Pengetahuan Perpajakan, dan Sosialisasi Perpajakan Pada Kepatuhan Wajib Pajak UMKM Badan Nova Dewi, I Luh; Supadmi, Ni Luh
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14864

Abstract

One effort to make the country independent in terms of national development funding is by exporting its source of costs, namely taxes. Community compliance in paying taxes has an important role in helping the government accelerate national development and finance regional spending which is increasing day by day. This study focuses on analyzing the impact of tax morale, tax knowledge, and tax socialization on corporate MSME taxpayer compliance. The location of this study is at KPP Pratama North Badung, the total sample used is 100 taxpayers who were calculated using the Slovin formula with the accidental sampling method. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple linear regression analysis. The findings of this study reveal that tax morale, tax knowledge, and tax socialization have a positive influence on corporate MSME taxpayer compliance. The theoretical implication of this study is that it is able to explain the impact of tax morale, tax knowledge, and tax socialization on corporate MSME taxpayer compliance which is linked to attribution theory and compliance theory. The practical implication of this study is that it provides information and can be used as assessment material for the government and DJP to create tax policies in an effort to increase taxpayer compliance and for the North Badung Pratama KPP it is hoped that it will further increase tax socialization to deepen taxpayer knowledge, so that taxpayers will implement his obligations well.
The Effect of Tax Socialization, Tax Understanding, and Service Quality on Taxpayer Compliance : A Study on Individual Taxpayers at KPP Pratama Gianyar I Gusti Ngurah Febriana Putra; Ni Luh Supadmi
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.566

Abstract

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.
Co-Authors A. A. Ayu Nur Cintya Apsari A.A Ayu Ganitri Putri Aditya Pradipta Ahmad Taufik Andrik Aprilyanto Setiawan Cok Istri Nilam Kencana Ningrat Dea Ayu Heggar Rinjani Charal Desak Made Wulandewi Devi Pramesti Dewi, Ni Putu Mayra Pradnya Dhear Sari Artana, Putu Dr. Ida Bagus Nyoman Sudria,M.Sc . Febby Dwi Paramitha Gde Agus Surya Cahyadi Gede Rudi Harta Pratama Giri Gusti Ayu Putu Eka Dewi Prihantari I Dewa Agung Gede Krisna Naradipa I Dewa Ayu Trisna Payani I Dewa Gede Dharma Suputra I G A Agung Astia Dewi I Gde Ary Wirajaya I Gede Ambara Cita I Gede Putu Aditya Paramananda Krisna I Gede Suyadnya I Gusti Agung Cahaya Shinta Dewi I Gusti Agung Gede Pradana I Gusti Ayu Diah Lestari I Gusti Ayu Padma Widyari I Gusti Lanang Wiratma I Gusti Ngurah Agung Putra Agniveda I Gusti Ngurah Febriana Putra I Gusti Putu Agung Darma Wicaksana I Ketut Jati I Made Yogi Pradnyana Sugitha I Nyoman Andi Susena I Nyoman Putu Budiartha I Nyoman Putu Budiartha I.D.G.D. Suputra Ida Ayu Adinda Prabawati Ida Ayu Candra Yunita Sari Ida Ayu Gardynia Anjelina Ida Bagus Adinata Kusuma Ida Bagus Putu Pramana Putra Inten Pratiwi Sucandra K. Budiartha Kadek Anggi Sintya Dewi Kadek Karya Dwi Jayanti Kadek Katon Pranata Kadek Putri Handayani Ketut Mahardika Luh Maharani Merta Luh Maharani Merta Luh Putu Sudini Luh Putu Sudini Made Astari Pradnya Dewi Maria M Ratna Sari Maria Meiatrix Ratna Sari Muhammad Emil Ibrahim N.L.S. Widhiyani Ni Kadek Jesika Diva Yanthi Ni Kadek Yuliani Utari Ni Ketut Rasmini Ni Komang Linda Lestari Ni Komang Norma Nita NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Priska Sri Utami Ni Luh Putu Yunika Antari Ni Made Lisa Rusmayani Ni Nyoman Devi Septiani Ni Nyoman Wirastiyanti Paulina Ni Putu Atik Widiastini Ni Putu Dwi Eka Rini Sugiarthi Ni Putu Mita Ardiyanti Ni Putu Wina Purnama Dewi Nova Dewi, I Luh Nyoman Judarmita Putu Agustini Eka Pratiwi W. Putu Cahya Pramadya Utami Putu Desy Ari Paramitha Putu Intan Yuliartini Putu Nirmala Chandra Devi Putu Rara Susmita Putu Surya Pratiwi Putu Vilia Puspitha Ramiati, Ni Made Rifa Alfiandi Sari, Ni Kadek Wahyuni Merta Sonia Wina Laksmi Sriartini, Ni Putu Putri Wika, I Made WIWIK ANDRYANI