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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Primanomics : Jurnal Ekonomi & Bisnis Mizania : Jurnal Ekonomi dan Akuntansi
Deni Iskandar
Universitas Kristen Krida Wacana
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Di Jakarta Pada Awal Masa Pandemi Covid Chrisnawati Novelia; Diana Frederica; Deni Iskandar
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i2.486

Abstract

The purpose of this study is to analyze taxpayer compliance on the implementation of PP. 23 of 2018 at the start of the covid pandemic. This type of research is descriptive qualitative research with a sample size of 20 MSME actors with a turnover of not more than Rp. 4.8 billion in one tax year. The results of the analysis conclude that MSME actors are greatly helped by the reduction in tax rates because they are in accordance with the scale of the UMKM. However, there are still MSMEs that have not fulfilled their tax obligations even though the tax rate has been lowered to 0.5% due to the decline in turnover due to the pandemic, which disrupts the cash flow of MSMEs. There are several inputs as an implication of this research, namely the need for tax socialization to MSME actors and training on the use of taxation applications so that it is better understood and tax relief.
Peran Customer Satisfaction dalam Memediasi Service Quality dan Brand Image terhadap Customer Loyalty Super I*** di Jakarta Tommy Setiawan Ruslim; Fransisca Yulianti; Claudia Gita Hapsari; Deni Iskandar
Primanomics : Jurnal Ekonomi & Bisnis Vol. 21 No. 3 (2023): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v21i3.1775

Abstract

Kebutuhan manusia yang semakin kompleks membuat pertumbuhan bisnis ritel semakin berkembang di banyak daerah terutama di kota-kota besar. Super I*** merupakan salah satu jenis perusahaan ritel yang cukup besar di Indonesia. Super I*** berdiri sejak 1997 yang sampai saat ini sukses mengembangkan bisnisnya hingga mencapai 186 gerai yang sudah tersebar pada berbagai daerah di Indonesia. Agar dapat mengembangkan bisnisnya secara pesat maka Super I*** perlu mengupayakan loyalitas dari para pelanggan mereka. Tujuan penelitan ini untuk menganalisa pengaruh menjaga citra merek, meningkatkan kualitas pelayanan serta memberi kepuasan pada pelanggan yang akan mempengaruhi tingkat loyalitas pelanggan. Populasi yang menjadi fokus dalam penelitian ini adalah Super I*** yang berada di wilayah Jakarta serta mengambil sebanyak 250 responden dengan kriteria berusia 18 tahun ke atas dan berdomisili di Jakarta. Penelitian ini juga akan menggunakan metode purposive sampling untuk menentukan respondennya. Ketika seluruh data telah terkumpul maka peneliti akan menggunakan metode SmartPLS untuk mengolah data ini. Setelah penelitian dilakukan maka peneliti dapat menyimpulkan bahwa adanya pengaruh positif dan signifikan yang diberikan oleh kualitas layanan dan juga citra merek terhadap kepuasan dan loyalitas pelanggan, yang dimana juga kepuasan pelanggan sebagai mediasi memiliki pengaruh positif signifikan bagi kualitas pelayanan dan citra merek terhadap loyalitas pelanggan
Strategi Sosialisasi dan Sanksi Perpajakan sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak: Studi Kualitatif Multi-Tahun Deni Iskandar
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1939

Abstract

This study critically examines the role of tax socialization strategies and the enforcement of tax sanctions in enhancing taxpayer compliance in Indonesia. Adopting a qualitative research design, the study employs multi-year secondary data covering the period 2015–2024. Data were derived from official reports of the Directorate General of Taxes (DGT), publications from DDTC News and Kontan, as well as relevant empirical studies. The analysis emphasizes trends in annual tax return (SPT) filing compliance, the configuration and intensity of tax socialization initiatives, the typology of sanctions imposed, and the dynamic interrelationship between socialization efforts, sanction enforcement, and compliance behavior. The findings indicate a generally upward trajectory in taxpayer compliance throughout the observation period, notwithstanding fluctuations influenced by macroeconomic conditions and fiscal policy developments. Tax socialization proves more effective when implemented through an integrated framework that synergizes digital dissemination channels, direct outreach programs, and improvements in administrative service quality. Furthermore, administrative penalties, criminal sanctions, and enforced collection measures serve as deterrent mechanisms that reinforce compliant behavior. The interaction between persuasive instruments (socialization) and coercive mechanisms (sanctions) suggests that a comprehensive and integrated policy approach generates more sustainable compliance outcomes than isolated interventions. These findings offer practical implications for the Directorate General of Taxes in formulating adaptive, technology-driven socialization strategies, ensuring consistent and proportional sanction enforcement, and strengthening service quality to promote sustainable taxpayer compliance.
Co-Authors Chrisnawati Novelia Claudia Gita Hapsari Diana Frederica Fransisca Yulianti Tommy Setiawan Ruslim