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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Tax & Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Riset Keuangan dan Akuntansi (JRKA) Share : Journal of Service Learning Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy
Agus Arianto Toly
Faculty of Economics, Petra Christian University
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of International Conference Proceedings

 1 
Effects of Engagement Rate and Endorsement Rate on Social Media Endorsement Services on Indonesian Tax Compliance Toly, Agus Arianto; Angel, Michellyne; Roedyanto, Jessica Fionna
Journal of International Conference Proceedings Vol 6, No 4 (2023): 2023 ICPM Tokyo Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i4.2578

Abstract

As a matter of fact, the Indonesian tax compliance level is still low compared to the taxpayer population. Tax compliance is a mandatory requirement that must be met by taxpayers, who have met the subjective and objective tax requirements, including endorsers. Nowadays, endorsement services are becoming a popular job among Generation Z and Alpha, especially in Indonesia. Endorsement service income is influenced by the endorsement rate set by the endorser based on engagement rate on the endorser's social media. This paper aims to examine how engagement rate and endorsement rate on social media platforms contribute to Indonesian tax compliance with the endorser's income as a moderator. The results show that with the endorser's income as a moderator, engagement rate and endorsement rate significantly strengthened their influence on tax compliance. Furthermore, the endorser’s income itself did not significantly influence tax compliance, which means taxpayers' tax compliance behavior is not fixed by the endorser’s income. The possible impact of this study is to assess taxpayers understanding regarding endorsement service, especially endorsers, and to educate endorsers regarding the imposition of endorsement service tax to increase the tax compliance of Indonesians.
The Influence of Tax Awareness, Tax Knowledge, and Tax Socialization of Value Added Tax Imposition on Tax Compliance of E-Commerce Users Toly, Agus Arianto; Sandova, Grace Alicia; Hutabarat, Meity Sestiana Sylvie
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2644

Abstract

The importance of tax compliance is a crucial element in optimizing tax revenues. Taxpayers (WP) who do not comply can result in a decrease in tax revenue. Tax compliance includes complying with tax regulations and disclosing income accurately and honestly. This research aims to find out how socialization, awareness, and knowledge of taxation influence taxpayer compliance in Indonesia, especially among business actors who have online shops on Shopee E-Commerce. A quantitative approach was used in this research. Questionnaires were distributed throughout the Gerbangkertosusila area (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, and Lamongan) to collect data. After getting the data, the data was processed using SPSS version 20 with linear regression. The research findings are as follows: (1) tax compliance among e-commerce users is significantly influenced by tax knowledge, (2) e-commerce consumer compliance with tax regulations is influenced by tax awareness, and (3) tax socialization influences on compliance with e-commerce consumer tax. This research advises the government and related institutions to intensify the provision of information and increase tax outreach efforts among e-commerce business actors. Keywords: Tax Compliance, Value Added Tax, E-Commerce 
Effects of Engagement Rate and Endorsement Rate on Social Media Endorsement Services on Indonesian Tax Compliance Toly, Agus Arianto; Angel, Michellyne; Roedyanto, Jessica Fionna
Journal of International Conference Proceedings Vol 6, No 4 (2023): 2023 ICPM Tokyo Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i4.2578

Abstract

As a matter of fact, the Indonesian tax compliance level is still low compared to the taxpayer population. Tax compliance is a mandatory requirement that must be met by taxpayers, who have met the subjective and objective tax requirements, including endorsers. Nowadays, endorsement services are becoming a popular job among Generation Z and Alpha, especially in Indonesia. Endorsement service income is influenced by the endorsement rate set by the endorser based on engagement rate on the endorser's social media. This paper aims to examine how engagement rate and endorsement rate on social media platforms contribute to Indonesian tax compliance with the endorser's income as a moderator. The results show that with the endorser's income as a moderator, engagement rate and endorsement rate significantly strengthened their influence on tax compliance. Furthermore, the endorser’s income itself did not significantly influence tax compliance, which means taxpayers' tax compliance behavior is not fixed by the endorser’s income. The possible impact of this study is to assess taxpayers understanding regarding endorsement service, especially endorsers, and to educate endorsers regarding the imposition of endorsement service tax to increase the tax compliance of Indonesians.
The Influence of Tax Awareness, Tax Knowledge, and Tax Socialization of Value Added Tax Imposition on Tax Compliance of E-Commerce Users Toly, Agus Arianto; Sandova, Grace Alicia; Hutabarat, Meity Sestiana Sylvie
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2644

Abstract

The importance of tax compliance is a crucial element in optimizing tax revenues. Taxpayers (WP) who do not comply can result in a decrease in tax revenue. Tax compliance includes complying with tax regulations and disclosing income accurately and honestly. This research aims to find out how socialization, awareness, and knowledge of taxation influence taxpayer compliance in Indonesia, especially among business actors who have online shops on Shopee E-Commerce. A quantitative approach was used in this research. Questionnaires were distributed throughout the Gerbangkertosusila area (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, and Lamongan) to collect data. After getting the data, the data was processed using SPSS version 20 with linear regression. The research findings are as follows: (1) tax compliance among e-commerce users is significantly influenced by tax knowledge, (2) e-commerce consumer compliance with tax regulations is influenced by tax awareness, and (3) tax socialization influences on compliance with e-commerce consumer tax. This research advises the government and related institutions to intensify the provision of information and increase tax outreach efforts among e-commerce business actors. Keywords: Tax Compliance, Value Added Tax, E-Commerce 
Co-Authors A.A. Ketut Agung Cahyawan W Angel, Michellyne Arja Sadjiarto Carissa Halmar Kosasi Christian Cahyaputra Siat Cindy Claudya Devie Devie Devie Devie Djami, Rhesa Ekaristi Agustiano Donny Kurniawan Elisa Tjondro Evan Wiradharma Sundah Evan Wiradharma Sundah, Evan Wiradharma Febe Tjahyono Feilli Yulistian Gunawan Felicia Grace Gabrielle Gabrielle Gloria Fangie Hamid Hamid Herlina Herlina Herlina Herlina Hutabarat, Meity Sestiana Sylvie Ivena Aurellia Gunawan Jesselyn Marchella Jessica Jessica Jessica Jessica Kathrine, Kathrine Kristianto Triputra Tjandra Kristianto Triputra Tjandra, Kristianto Triputra Lisa Tamara Wibisono Lisa Tamara Wibisono, Lisa Tamara Machiko Giovanni Maria Marisa Herryanto Meiliana Kurniawati Meiliana Kurniawati, Meiliana Natasya Olivia Retnaningtyas Widuri Rezky Santoso Richard Lim Richard Lim, Richard Roedyanto, Jessica Fionna Sandova, Grace Alicia Sukintjo, Felice Tommy Surya Effendy Wicaksana Wicaksana Yenni Mangoting Yolanda Septiandy Yolanda Septiandy, Yolanda Yovita Widyadinata Yovita Widyadinata