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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Environmental, Sustainability, and Social Science Jurnal Akuntansi, Keuangan dan Perpajakan
Primandita Fitriandi
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Pemblokiran Rekening Sebagai Upaya Pencairan Piutang Pajak Di KPP Pratama Batam Selatan Putri, Kiki Amalia; Fitriandi, Primandita
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13415

Abstract

This study aims to determine the procedures for implementing account blocking, realization and contribution of account blocking in assisting the disbursement of tax receivables at KPP Pratama Batam Selatan, and the obstacles faced in the implementation of account blocking and the efforts made in facing the existing obstacles. The method used is literature research methods through previous journals and laws and regulations and field research methods based on interviews conducted with the Head of Section Audit, Assessment, and Collection and Tax Bailiff and secondary data collection at KPP Pratama Batam Selatan. From the research conducted, it can be concluded that the implementation of account blocking at KPP Pratama Batam is in accordance with PMK 61 Year 2023. The realization of account blocking action at KPP Pratama Batam Selatan for two consecutive years always exceeds the target, but the realization of tax receivable disbursement through blocking action has a “very insufficient” disbursement contribution to the disbursement of receivables and overall revenue of KPP Batam Selatan. Besides that, there are obstacles both from external and internal experienced by KPP Pratama Batam Selatan in the implementation of account blocking
The Importance of Tax Awareness: A Religiosity and Personality Perspective FITRIANDI, Primandita; SURATNO, Suratno; WIDYASTUTI, Tri
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1536

Abstract

Tax awareness in Indonesia is relatively low, with only 11% of the population having a Taxpayer Identification Number (NPWP), influenced by negative perceptions and a culture of tax avoidance. Educational and technological initiatives have begun to increase participation, but challenges remain, especially in remote areas. This study aims to explore the influence of religiosity and personality on taxpayer awareness. This study adopts a positivist approach, focusing on the measurement and causal relationships of empirical variables. The data for this study were obtained from primary data from 324 respondents. The results show that religiosity does not increase personal taxpayer awareness. Personality, on the other hand, has been shown to influence tax awareness. These findings suggest that tax compliance is more influenced by external factors, such as the quality of the tax system, than internal factors such as religious values. This study recommends tax policy reforms to increase transparency and efficiency, as well as educational campaigns that demonstrate the collective benefits of paying taxes for taxpayers.
The Influence of Social Norms on Voluntary Tax Compliance Mediated by Personal Norms and Moderated by Tax Morale Marfiana, Andri; Fitriandi, Primandita; Supriyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4465

Abstract

Amid persistent challenges in improving voluntary tax compliance in Indonesia, particularly among non-employee individual taxpayers whose income is harder to monitor, this study investigates how social norms influence voluntary tax compliance among non-employee individual taxpayers, focusing on the mediating role of personal norms and the moderating role of tax morale. The research aims to explain behavioral mechanisms that drive voluntary compliance by integrating social, psychological, and moral dimensions into the tax compliance framework. Using a quantitative method with 211 respondents, the study employs PLS-SEM to analyze relationships among variables, supported by secondary data from literature using Harzing’s Publish or Perish and VOSviewer. The article discusses the interconnection between social norms and internalized personal values that shape taxpayers’ ethical decision-making in fulfilling tax obligations. Findings reveal that social norms significantly affect personal norms, which positively influence voluntary tax compliance. Social norms also have a direct impact on compliance behavior, while tax morale strengthens the overall relationship, emphasizing the role of moral and social reinforcement in building a culture of voluntary tax compliance in Indonesia. This study contributes by providing empirical evidence on the role of social and moral factors in enhancing voluntary tax compliance.
Co-Authors Charly Hasibuan Ega Okli Roseptia Faris, Nabil Nurrahman Halida An Nabila Marfiana, Andri Nurmala Ahmar Putri, Kiki Amalia Subur Rizki Wahyuni Supriyadi Suratno Suratno Tiara Wijayanti Tri Widyastuti Wardani, Chintya Kusuma