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All Journal Jurnal Teknik Mesin International Journal of Renewable Energy Development Niagawan Bulletin of Electrical Engineering and Informatics Jurnal Kelautan : Indonesian Journal of Marine Science and Technology KURVA S JURNAL MAHASISWA Rekayasa Mesin Journal of Engineering and Management in Industrial System Jurnal Pembangunan dan Alam Lestari Business UHO: Jurnal Administrasi Bisnis Jurnal IUS (Kajian Hukum dan Keadilan) Journal of Accounting Science JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Media Elektro : Journal of Electrical Power, Informatics, Telecommunication, Electronics, Computer and Control System SENTRALISASI JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Unnes Journal of Public Health Jurnal Review Pendidikan dan Pengajaran (JRPP) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JTRM (Jurnal Teknologi dan Rekayasa Manufaktur) Jurnal Ilmiah Akuntansi Kesatuan International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Asean Journal of Science and Engineering (AJSE) Journal of Social Research Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Abdi Mandala Hexatech: Jurnal Ilmiah Teknik Journal Research of Social Science, Economics, and Management Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Ilmiah Pangan Halal International Journal of Renewable Energy Development Jurnal Penelitian Pendidikan Indonesia Policy Brief Pertanian, Kelautan, dan Biosains Tropika Journal of Fisheries & Marine Journal of Transportation and Society Empowerment
Slamet Wahyudi
Universitas Brawijaya
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Journal : SENTRALISASI

 1 
Voluntary Disclosure Programs, Tax Morale, and Tax Penalties: Their Influence on Individual Taxpayer Compliance in the Context Tax Regulations Harmonization Law Arifiana, Zahra; Wahyudi, Slamet
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4474

Abstract

This study aims to ascertain how individual taxpayer compliance is affected by tax morality, tax penalties, and voluntary disclosure programs.  At the Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kebayoran Baru Dua, the study was conducted using primary data from surveys.  Later, the data was examined using multiple linear regression analysis.  The study's conclusions imply that tax fines, tax ethics, and voluntary disclosure initiatives have a major influence on individual taxpayer compliance. In theory, this study advances knowledge that voluntary disclosure initiatives may eventually raise taxpayer awareness and compliance.  The internal component of tax morale, which is impacted by societal norms, government trust, and the fairness of the tax system, can be strengthened by the deterrent effect of tax sanctions as an external factor. In practice, this means that while voluntary disclosure programs can boost compliance in the short term, their long-term efficacy hinges on raising taxpayer tax morale through tax education and the imposition of severe but appropriate tax penalties to avoid stifling morale.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Madjid Achmad Noerkhaerin Putra Achmad Wibolo Aditya Wahyu Pratama Adrian Maidangkay Adriani Sunuddin Agung Sugeng Widodo Agus Indarto Ahmad Yani Al Manar, Primadika Ali Muntaha Amin Setyo Leksono Andik Isdianto Andy Nugraha Anggraini, Dahlia Tri Anindito Purnowidodo Arifiana, Zahra Arifin, Ichwan Arimurti, Trias Aris Kurniawan Aulanni’am Aulanni’am Awaluddin Awaluddin Azamataufiq Budiprasojo Azis, Alsha Mariska Bambang Dwi Argo Bambang Semedi Bayanullah, Muhammad Bohra, Arunkumar Breliastiti, Ririn Budha Maryanti Budi, Arif Setyo Budiono Budiono Deandra, Muhammad Rizqi Denny Widhiyanuriyawan Denny Widyanuriyawan Dewi, Citra Satrya Utama Dharmanto, Asep Dhimas Nur Cahyadi Djaddang, Syahril Djoko Sutikno Dwi Irawan Eko Siswanto Ena Marlina Ervizal AMZU Eva Herianti Femiana Gapsari MF Fitriansyah, Erwin Fuad, Ainul Gatot Ciptadi Hagus Tarno Herandarudewi, Sekar Mira Hidayati, Nafisah Arina I.K.G. Wirawan I.N.G. Wardana I.N.G. Wardana Ilahi, Anugerah Isarumalia, Devika Rizqi ishak usman Jameelah, Mariyam Janitra Naufal Faza Kenoriza, Muhammad Ramadhan Krishna Tri Sanjaya Kusumo, Herma Nugroho rono adi Lilis Yuliati Lukman, Hendro Luqman Hakim Mahendra, Kiemas Aji Andika Manar, Primadhika Al Marali, Aryati Muhaymin Mariki, I Wayan Wawan Marjono, Marjono Marundha, Amor Mochammad Junus Moh. Khusaini Muhamad Bula Muhammad Arif Muhammad Azmi, Muhammad Muluk, Adrian Nafisah Arina Hidayati Noorsakti Wahyudi Nora, Liza Nugraha, Arif Yunizar Nur Robbi Nurcahali, Fani Nuri Andarwulan Nurkholis Hamidi Nursaman, Dede Nurul Ichsan Pratikto Pratikto Pratikto, Pratikto Pribadi, Moch Fadlal Islamay Purnami Purnami Purnomo Budi Santoso Quraisya, Denas Rahmad Rahmad Randy Kuswanto Ratnasari , Vita Raviko, Johansyah Richard Pietersz Rizki, Septi Hasna Romels C. A. Lumintang Ronny Tuhumena Rosy Hutami Rudiatin, Endang Rudy Soenoko Rudy Soenoko Rudy Soenoko Rusdi S Soemarno Sabaruddin Sabaruddin Saddam, Muhammad Sadia , Nur Khalimatus Sahri Muhammad Sapan, Yustina sapanli, kastana Septiani, Bunga Sonief, Ahmad As'ad SUBEKTI, FAJAR Sudarno Sudarno Sudarno, Sudarno Sudjito Soeparman Sugiarto S Sugiono Sugiono Suheni Suheni Sukandar Sukandar Sulhendri Sunoko, Rudy Tanjung, Juita Vega Fonsula Andromeda Wahyono Suprapto Wiadnya , Dewa Gede Raka Widya Wijayanti Winarto Winarto Yao, Jiafeng Yustian Bella Yuswono Hadi Zuhud, Ervizal A. M.