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All Journal Jurnal Sain Veteriner Jurnal Manajemen Terapan dan Keuangan Jurnal Informatika Jurnal Ilmiah KORPUS JURIKOM (Jurnal Riset Komputer) JURNAL MANAJEMEN Syntax Idea Journal of Research in Business, Economics, and Education JURNAL GIZI DAN KESEHATAN JIIP (Jurnal Ilmiah Ilmu Pendidikan) Enrichment : Journal of Management Journal of Parasite Science Muaddib: Islamic Education Journal Forum Bisnis dan Kewirausahaan Environmental and Toxicology Management (ETM) JEdu: Journal of English Education Jurnal Nasional Holistic Science Jurnal Bisnis Mahasiswa Jurnal Maternitas Aisyah (JAMAN AISYAH) Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Journal of Medical Science; Jurnal Ilmu Medis Rumah Sakit Umum Daerah dr. Zainoel Abidin, Banda Aceh Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) JURNAL ECONOMINA Golden Ratio of Data in Summary Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Transformasi : Jurnal Penelitian dan Pengembangan Pendidikan Non Formal Informal Al-Irsyad Journal of Mathematics Education Indonesian Research Journal on Education Jurnal Lentera Pengabdian Jurnal Sosial, Sains, Terapan dan Riset (Sosateris) APPA : Jurnal Pengabdian Kepada Masyarakat IIJSE JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan JPMAS : Jurnal Pengabdian Masyarakat Jurnal Penelitian dan Pengkajian Ilmiah Dedikasi : Jurnal Pengabdian Lentera Cahaya Pengabdian Azimuth: Journal of Islamic Astronomy AL-ADABIYAH: Jurnal Pendidikan Agama Islam Jurnal Cahaya Edukasi Journal of Economics, Management and Accounting (JEMA) Jurnal Riset Akuntansi Journal of Al-Ilmu: Journal of Islamic Research and Education
Siska Wulandari, Siska
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The Influence of the Strictness of Tax Sanctions, the Level of Public Trust in the Government, the Quality of Services, the Level of Awareness, and Subjective Norms on Taxpayer Compliance in Increasing APBN Revenue (Case Study at KPP Pratama South Cikaran Astria, Yuliana Mega; Wulandari, Siska
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5096

Abstract

This research aims to examine the influence of the strictness of tax sanctions, the level of public trust in the government, service quality, level of awareness, and subjective norms on taxpayer compliance in increasing APBN revenues (case study at KPP Pratama South Cikarang) using a quantitative approach. The sampling technique used was probability sampling with a sample size of 100 taxpayer respondents registered at KPP Pratama Cikarang Selatan. Data collection was carried out through a questionnaire using a Likert scale. The analysis method in this research uses Structural Equation Modeling (SEM) with SmartPLS 4.0.9.5 Software via Google Forms. Testing includes outer model analysis, inner model analysis, and hypothesis testing. The results of the research show that the Firmness of Tax Sanctions has a significant positive influence on Taxpayer Compliance, the Level of Public Trust in the Government has a significant negative influence on Taxpayer Compliance, Service Quality has a positive but not significant influence on Taxpayer Compliance, the Level of Awareness has a significant positive influence on Taxpayer Compliance. Taxpayer Compliance and Subjective Norms have a negative but insignificant influence on Taxpayer Compliance.
The Influence of Tax Understanding, System Modernization, and Love of Money Attitudes on Tax Evasion among Individual Taxpayers Registered at KPP Pratama Cibitung Fadila, Yona; Wulandari, Siska
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5101

Abstract

This research aims to understand the extent to which taxation understanding, the level of tax system modernization, and attitudes toward money influence taxpayers' tendency to engage in tax evasion. This quantitative descriptive research method utilizes a data collection approach based on questionnaires distributed online via Google Forms to taxpayers registered at KPP Pratama Cibitung. A total of 100 responses were obtained from the questionnaire distribution. Subsequently, the questionnaire data were analyzed using t-tests and multiple linear regression using SPSS version 26.0 to ascertain their impacts. This study reveals that taxation understanding, system modernization, and love of money attitudes positively influence tax evasion actions conducted by individual taxpayers registered at KPP Pratama Cibitung. The tax authorities need to enhance education programs on the taxation system for taxpayers, focusing on understanding tax obligations and their consequences. Despite the modernization of the tax administration system, tax authorities need to continue innovating to improve its effectiveness. Further evaluation of the existing system may be necessary to identify areas that can be enhanced or improved. Additionally, introducing new features that can make tax evasion practices more difficult may also be necessary.
Co-Authors Adinda, Hilda Adji, Bayu Krisna Agustini Tanjung Aji Dwi Pangestu, Wahyu Akbar , M. Alif Akbar, Zaki Alfifto Alihan Satra, Alihan Amelia, Salsa Amsah Hendri Doni Andini, Ary Anggraini, Nova Antika, Rindi Aprilia, Putri Nanda Apriyan Zhodik, Zhaki Arbeni, Wawan Ario Tejosukmono Aris Munandar Astria, Yuliana Mega Aulia, Rasyida Salma Azizah Husin Baehaqi Bayu Widyantoro, Christophorus Belina, Ken Dyah Ayu Betteng, Friska Wanda Burika, Yuda Charisma, Acivrida Mega Dary Debi Irawan Destinaya, Irtiyah Daniyah Dian Eka Chandra Wardhana, Dian Eka Chandra Dicky Nofriansyah Dirgantari, Firza Andhika DS, Yunita Ramadhani Ratnaningsih Dwi Astuti Elya, Risqy Mutiara Era Sonita Ermis Suryana Ersalina Nidianti Fadila, Yona Fadilah, Dela Febrianti Febrianti febriyanti febriyanti FIRDAUS BASUNI Frifana, Sherly Olyfiya Ghina, Aliah Hardi Kusuma, Irwan Haris Setyawan, Haris Hartati, Nani Heidiani Ikasari, Ines Herfiyanti, Leni Heriyanti, Sinta Sundari Irfan Yunianto Irwati, Dwi Janter Tampubolon, Rivaldo Januarisma, Imelda Jayawarsa, A.A. Ketut Juhaini Alie Julianto, Indra Rasyid Junmulyana, Satria Kasinyo Harto Laila Hayati, Laila Leonita, Diva Lina Lina Lusyana, Evvy Maria Josephine Tyra, Maria Josephine Tyra, Maryadi, Adi Maslakha, Vina Lailatul Maulana, Taufik Bima MEGA NURRIZALIA, MEGA Muasyaroh, Husnul Muhammad Iqbal Muhammad Turmuzi Mukaromah, Indah Musyafa’, Muhammad Alwi Naftalia, Anjelline Novariman Novi Sopwan Nugroho, Arga Nugroho, Arief Teguh Nur Arif, Wendy Nurani, Putri Ana Nurjanah, Rina Nurkholiza, Hafizah Nurul Hikmah Permana , Indra Pratiwi , Imanda Ajeng Primadevi, Inggit Puspitaningnala, Diva Rifdah Rizkia Rahayu, Ngudining Ramadhan, Alfian Anwar Putra Ratnaningtyas, Endah Marendah Restu Wulandari, Septiayu Rio Nugroho, Panca riona, riona sanjaya Sagita, Eci Santoso, Doni Anggoro Ari Setiyanegara, Ery Setyawan, Wisnu Sihotang, Demak Sariyani Br Solikhah, Ferdina Amalia Sulistyorini, Dian sumarni, nini Sunaryati , Titin Sunita Dasman Surahman Surahman Suramli, Suramli Susilawati, Sonya Tri Suwandana, Erik Syam Gunawan Teti Chandrayanti Tugiono, Tugiono Tumini Tumini, Tumini Wahyu Hadikristanto Widayanto, Mutinda Teguh Windiani, Astina Yahya, Adibah Yani, Meri Yuan Badrianto Yulius Yusak Ranimpi Yumiati, Titi yunita, yunita anggriani