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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

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

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

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.

The Mediating Role of Tax Morale in the Relationship Between Perceived Fairness, Trust in Government, and Voluntary Tax Compliance Primandita Fitriandi; Andri Marfiana; Arief Budi Wardana; Imaduddin Zauki
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.823

Purpose – This study examines whether tax morale mediates the relationship between perceived fairness, trust in government, and voluntary tax compliance among non-employee individual taxpayers in Indonesia. Methods – A quantitative explanatory design was applied using survey data from 211 non-employee individual taxpayers in the Greater Jakarta area. The data were analyzed using SmartPLS 4 and partial least squares structural equation modeling. Findings – Perceived fairness, trust in government, and tax morale have positive and significant direct effects on voluntary tax compliance among taxpayers in Greater Jakarta. However, perceived fairness and trust in government do not significantly influence tax morale. The trust-to-tax-morale path shows a negative but statistically insignificant coefficient. Specific indirect effects also indicate that tax morale does not mediate the relationships between perceived fairness, trust in government, and voluntary tax compliance. Implications – Voluntary compliance appears to be shaped more by direct institutional perceptions and intrinsic moral motivation than by a sequential mediation mechanism. Policymakers should strengthen fairness, accountability, transparency, and service quality while developing tax education that reinforces moral awareness. Originality – This study contributes to behavioral taxation research by showing that institutional perceptions and tax morale may operate as parallel determinants of voluntary tax compliance in Indonesia’s self-assessment tax system.

The Importance of Tax Awareness: A Religiosity and Personality Perspective Primandita FITRIANDI; Suratno SURATNO; Tri WIDYASTUTI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) 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

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.

Understanding Individual Tax Compliance in Indonesia: Evidence from a Qualitative Survey Using Thematic Analysis of Taxpayer Perceptions Primandita Fitriandi; Supriyadi; Nur Farida Liyana; Agus Puji Priyono
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2441

This study examines individual taxpayer compliance within the context of Indonesia’s heterogeneous tax system, where low compliance remains a persistent challenge in optimizing state revenue. Addressing the limited use of qualitative, perception-based approaches in prior tax compliance research, this study extends existing multi-factor frameworks by offering a qualitative and integrative perspective on how cognitive, administrative, and psychological factors interact in shaping taxpayer behavior. A qualitative survey design was employed using a single open-ended question asking respondents to explain the main factors influencing individual tax compliance. Data were collected through an online questionnaire distributed to individual taxpayers from diverse professional backgrounds using purposive sampling. A total of 304 responses were obtained, of which 284 valid responses were analyzed. The data were processed using thematic analysis supported by NVivo to identify key patterns and themes derived from respondents’ narratives. The findings indicate that tax awareness and tax knowledge emerge as the most prominent themes associated with compliance behavior, followed by administrative factors, perceived benefits, and trust in government, while social influence and sanctions appear less significant. These results suggest that taxpayer compliance is more closely associated with internal motivations and system-related experiences than with external pressures. The relatively open-ended nature of responses provides contextual insights into how taxpayers interpret their obligations and the tax system. This study highlights the importance of strengthening targeted tax education, simplifying digital tax services, enhancing transparent communication of tax benefits, and reinforcing trust in government as key strategies to improve taxpayer compliance in Indonesia.

Pengaruh Pertumbuhan Ekonomi, Inflasi, REER, dan EAR terhadap PPh Riil Nonmigas Indonesia: Analisis ARDL-ECM Nifail Al Ahza; Primandita Fitriandi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3562

Non-oil and gas income tax (PPh nonmigas) accounts for the largest share of Indonesia's tax revenue, making it a critical pillar of state fiscal capacity. However, its performance is empirically vulnerable to macroeconomic shocks, yet most prior studies employed static regression methods incapable of distinguishing short-run from long-run dynamics. This study aims to analyze the effect of economic growth (GRWTH), inflation (INF), real effective exchange rate (REER), and real effective annual rate (EAR) on Indonesia's real PPh nonmigas revenue using annual time-series data for 1984–2025. The Autoregressive Distributed Lag–Error Correction Model (ARDL-ECM) is employed to simultaneously identify short-run and long-run relationships, supported by causality validation through VAR Toda-Yamamoto. The bounds test confirms cointegration with an F-statistic of 19.2495, exceeding the 1% critical value. In the long run, economic growth exerts a significant positive effect (coefficient 11.3951), inflation a significant negative effect (coefficient ?8.4082), and REER a significant negative effect (coefficient ?3.2950), while EAR remains insignificant. In the short run, only the first lag of inflation is significantly positive, reflecting the Olivera-Tanzi mechanism. The ECT coefficient of ?0.2175 indicates a 21.75% annual adjustment toward equilibrium. The Toda-Yamamoto test confirms the absence of reverse causality, validating estimates as free from simultaneity bias. These findings affirm that policies promoting quality growth, maintaining low and stable inflation, and managing a competitive REER constitute the three main pillars in ensuring the sustainability of Indonesia's real non-oil and gas income tax revenue.

Institutional Capacity and Tax Revenue Performance: Evidence from Government, Business, and Academic-Professional Perspectives Benny Setiawan; Primandita Fitriandi; Kuwat Slamet; Supriyadi
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1155

Purpose – Tax revenue is a critical foundation of public finance, yet Indonesia continues to face recurring revenue performance challenges despite administrative modernization and digital tax reform. This study examines how stakeholders perceive institutional capacity mechanisms related to tax revenue performance in Indonesia, with Coretax treated as part of the broader modernization context rather than as an object of long-term impact evaluation. Methods – Using a qualitative descriptive design, the study draws on semi-structured interviews with 15 informants representing tax officials, business-side actors, and academic-professional experts. Interview data were analyzed thematically, while national tax revenue realization data from 2009 to 2025 were used only as contextual evidence. Findings – Five interpretive themes emerged: IKU cascading as an organizational architecture for revenue mobilization; a perceived structural gap in personal income tax; uneven supervisory reach and data quality; performance allowance and target pressure; and macroeconomic realism in revenue planning. Cross-stakeholder evidence showed the clearest convergence on the perceived personal income tax gap, while recurring evidence also highlighted data quality and the distinction between detected potential, assessment, and cash realization; views differed on enforcement proportionality and revenue-target realism. The enforcement concern was treated as a single critical incident rather than evidence of a general pattern. Research implications – The findings suggest that digital tax reform should be supported by stronger human resource capacity, reliable data, proportionate safeguards, and credible macro-fiscal assumptions. Originality – This study proposes institutional-capacity misalignment as an interpretive synthesis derived from stakeholder accounts and contextual revenue evidence, not as a demonstrated causal mechanism.

Reorganization of the Supervision Division as a Strategy for Enhancing Tax Revenue: A Case Study of the Jakarta Kelapa Gading Primary Tax Office Assyifa Anassafitri; Primandita Fitriandi
JEMAP Vol 9, No 2: Oktober 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i2.15718

This research analyzes the implementation of organizational reorganization within the supervision function of the Directorate General of Taxes (DJP) to strengthen taxpayer oversight and enhance tax revenue performance. As a large institution, DJP continuously strives to be adaptive and responsive in addressing changes while carrying out its duties and functions. The reorganization in this study focuses on The Third Reform, which reflects the five pillars of tax reform as outlined in PMK Number 184/PMK.01/2020 and further emphasized in SE-05/PJ/2022. This study draws on a sample of employees and analyzed data from the Jakarta Kelapa Gading Tax Office and the North Jakarta Regional Office of the DJP. Data were collected through interviews with an Account Representative, a Section Head, and personnel from the Data and Tax Potential Supervision Division. The data were analyzed using a qualitative evaluation approach. The findings indicate that the reorganization of the supervision function implemented by the DJP has resulted in substantial changes and has positively affected both the quality of tax supervision and tax revenue at the Jakarta Kelapa Gading Tax Office.Abstrak: Penelitian ini menganalisis pelaksanaan reorganisasi organisasi pada fungsi pengawasan Direktorat Jenderal Pajak (DJP) dalam rangka memperkuat pengawasan terhadap wajib pajak dan meningkatkan kinerja penerimaan pajak. Sebagai institusi besar, DJP terus berupaya untuk beradaptasi dan merespons perubahan dalam menjalankan tugas dan fungsinya. Reorganisasi yang dikaji dalam penelitian ini berfokus pada Reformasi Ketiga, yang mencerminkan lima pilar reformasi perpajakan sebagaimana diatur dalam Peraturan Menteri Keuangan (PMK) Nomor 184/PMK.01/2020 dan dipertegas lebih lanjut dalam Surat Edaran Nomor SE-05/PJ/2022.Penelitian ini menggunakan sampel pegawai dan menganalisis data dari Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kelapa Gading dan Kantor Wilayah DJP Jakarta Utara. Data dikumpulkan melalui wawancara dengan seorang Account Representative, seorang kepala seksi, serta pegawai pada bidang Pengawasan Data dan Potensi Perpajakan. Data dianalisis menggunakan pendekatan evaluasi kualitatif. Hasil penelitian menunjukkan bahwa reorganisasi fungsi pengawasan yang diterapkan oleh DJP telah menghasilkan perubahan yang substansial dan memberikan dampak positif terhadap kualitas pengawasan perpajakan maupun penerimaan pajak di KPP Pratama Jakarta Kelapa Gading

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