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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 Pajak dan Keuangan Negara (PKN) International Journal of Environmental, Sustainability, and Social Science JRAP (Jurnal Riset Akuntansi dan Perpajakan) 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 Primandita FITRIANDI; Suratno SURATNO; Tri WIDYASTUTI
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 Effect of Tax Knowledge, Personality, Religiosity, Service Quality, and Tax Awareness on Individual Tax Compliance Primandita Fitriandi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2025.9619

Abstract

Purpose: This research aims to examine and analyse the influence of individual and institutional factors on the tax compliance of individual taxpayers in Indonesia. Specifically, the study investigates the role of tax knowledge, personality traits, religiosity, service quality, and tax awareness in shaping compliance behaviour. Methodology: The research employs a quantitative approach using a structured survey method. Data were collected from 324 respondents selected through purposive sampling across Indonesia. Data analysis was conducted using Structural Equation Modelling with Partial Least Squares (SEM-PLS) technique to evaluate the hypothesised relationships among the variables. Findings: The findings indicate that tax knowledge, personality traits (particularly responsibility and discipline), the quality of fiscal services, and tax awareness have a positive and significant impact on tax compliance. However, religiosity does not demonstrate a statistically significant influence on compliance, suggesting that moral or spiritual values do not always correlate directly with fiscal responsibility in this context. Implication: These findings provide insights for policymakers regarding the importance of enhancing tax education and the quality of institutional services as strategies to encourage voluntary compliance. More effective strategies involve simplifying information and providing professional services rather than solely relying on ethical or moral approaches. Originality: This research integrates psychological (personality), sociological (religiosity), and institutional (service quality) factors simultaneously to provide a comprehensive overview of taxpayer behaviour in Indonesia. The study also highlights a gap between symbolic religiosity and actual behaviour in tax compliance within the local context.
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