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Journal : Cakrawala Repositori Imwi

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Tingkat Kepatuhan Pajak Freelancer: Studi Deskriptif pada Pekerja Kreatif di Sukabumi Nurlela, Siti; Zulkarnain, Zulkarnain
Cakrawala Repositori IMWI Vol. 8 No. 4 (2025): Cakrawala Repository IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v8i4.811

Abstract

This study analyzes the level of tax compliance among freelancers, focusing on four key indicators: tax payment compliance, tax reporting compliance, compliance with overdue tax obligations, and tax legal compliance. Data were collected through an online questionnaire from respondents working as freelancers (including content creators, photographers, MCs, and wedding organizers) in Sukabumi. The research findings indicate that freelancers generally exhibit a good to very good level of tax compliance across all indicators. The average scores for tax payment compliance, tax reporting compliance, and compliance with overdue obligations were all 72.67%, while tax legal compliance reached 80.00%. These findings suggest adequate awareness and practices in fulfilling tax obligations among the majority of freelancers. However, further analysis revealed variations in compliance levels and interesting gender differences. Males showed slightly higher scores in payment and reporting compliance, while females scored slightly higher in compliance with overdue obligations. Tax legal compliance showed equally high scores for both genders, although there was an indication of a minority of female respondents with a history of tax-related criminal offenses. This study concludes that while freelancer tax compliance is generally positive, there is a need for more specific and gender-responsive tax socialization. It is recommended that tax authorities enhance educational programs focusing on financial literacy, ease of access to digital platforms, and tailored communication strategies for each gender, to strengthen the consistency and quality of tax compliance in the future.
Co-Authors 'Aina 'Uruba, Huurul Achmad Fauzi Adelita, Rafanda Aditya Ananda, Aditya Adrianto, Ratno Agustini, Rina Tri Akhmad Azmiardi Akmaludin Akmaludin, Akmaludin Alfarizzy, Vito Faza Amanda, Sasa Aprilia Amin, Mustangin Aminah Aatinaa Adhyatma Anggraini, Feny Savira Anisa Puspitasari, Anisa Annisa Nurrachmawati Anton, A Antonius Yadi Kuntoro Aprida, Siti Nurul AR, Chaerunnisa Arfandi, Muh. Amri Ariska, Dina Atikah, Fifi Auliya, Jumi Azizah , Siti Nur Azizah, Mirsa Nur Balqis, Salsabila Putri Cahyani Budihartanti, Cahyani Dailami, D. Daniati Uki Eka Saputri Denis, Rafael Fernando Deya Ramadhan, Indah Din Azwar Uswatun Diwani, Meftyane Liz Duana, Rima Dwi Soegiarto, Dwi Edi Kurniadi Ekastuti, Zaidatun Eko Arisetijono Evilia Sri Yuniar Fahlapi, Riza Fahmi Sahlan Fania, Liza febriyanti febriyanti Fikriy, Mohamad Fryda Fatmayati Galuh Putra, Rifqi Gunawan Suryoputro Gunawan Suryoputro, Gunawan Gutami, Anggie Dia Hendra Ts, Kartika Hermanto Hermanto Hidayat, Irwan Hurairah, Rizky Abu Iis Nurasiah INDAH PURNAMASARI Indriani, Dilla C Irawan, Okta Saputra Irfansyah Baharuddin Pakki Irirwanas, Intannia D isma yuniar juanda, muhammad Jumawan Jupriyanto . Khairudin Khairudin Khalisha, Nailah Komalasari Komalasari Kurnia, Lita Lasari, Aramika Laska, Yulinda Lasman Effendi Lenik Gah, Regina Lestari Yusuf Lies Permana Lina Marlina M. Rangga Ramadhan Saelan Mardika, Nanda Harry maruloh Maulana, Ady Maulani, Rici Gusti Miftakhur Rizki Muhammad Zaki Rahman Mutiara Kamila Nainggolan, Lenni Lea Netty Herawaty Purba Nitra, Ridatu Oca Nugraha, Fitra Septia Nur Rohmah Nurfalah, Ridan Nurfauzan, Nabil Nurwahyuni, Linda Nurwijayanti Pakpahan, Yohana Fransiska Pandji Santosa Pasha, Yuliana Pratiwi, Widya Ayu Primadani, Dimas putrigarini, dwi Rahman, Taufik Fauzi Rahmawati, Dessika Rahmawati, Rahmawati Ramadhani, Reza W Rehani, Siti Rio Pratama, Salza Risca Lusiana Pratiwi Risdah Agustina Risva Risva S Siswanto Sarwani, Audi Aprilia Saryono, M.Or. S.Pd. Jas. Sasetio, Jalalludin Selasih Putri Isnawati Hadi Sembiring, David JM Sholeha, Bella Bina Sholihat, Siti Siti Maemunah Siti Masturoh Siti Masturoh Siti Rahayu Situmorang, Coky Atmajaya solihat, siti Sri Hadianti suci putri lestari Sudarsono Sukarelawati, Sukarelawati Sulaeman, Sania Khaira Ikhsanti Supriatna Supriatna Susi Susanti Syafitri, Nadya Tampubolon, Erwin Cristian Taopik Hidayat Taqiyyah, Mia Risyah Tasya Ida Iyasyah Semidang Teguh Prasetyo, Ery TIDIANA Tiktiek Kurniawati Undang Suryatna Wahyudi, Hegel Widiyanto, Aldi Widodo Mardi Santoso, Widodo Mardi Yohana, Dina Yulinda Laska Zakki Saefurrohim, Muhamad Zalukhu, Asni Zulkarnain Zulkarnain