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All Journal Jurnal Ilmiah Pangabdhi INFO ARTHA Jurnal Pajak dan Keuangan Negara (PKN) Abdimasku : Jurnal Pengabdian Masyarakat Educoretax Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Accounting Analysis Journal
Irwan Aribowo, Irwan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Strategic management of the Directorate General of Taxes to strengthen the state's financial stability Aribowo, Irwan; Kumar, Jai; Kamilah, Niswatun Nurul
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1385

Abstract

The country's financial stability is a fundamental aspect that underlies the sustainability and economic development of a country. One of the most influential factors in maintaining this stability is state revenue, especially from the tax sector. In this context, the Directorate General of Taxes (DGT) plays a very strategic role in managing an efficient and effective tax system. The DGT is responsible for formulating and implementing policies that can optimize tax revenues to support the country's financial stability. This study aims to evaluate how strategic management is implemented by the DGT in order to achieve these goals. The main focus of this research is to identify the challenges and opportunities faced by the DGT in strengthening the country's financial stability through tax system reform. To achieve this goal, this study uses the strategic management theory of R. David, which includes three main aspects: strategy formulation, strategy implementation, and strategy evaluation. By analyzing each of these stages, this study seeks to provide insight into how the DGT can be more effective in carrying out its role and overcome existing obstacles in achieving the country's financial stability goals.
Optimalisasi Kepatuhan Pajak Dan Peningkatan Pengetahuan Masyarakat Melalui Pendampingan Penyampaian SPT Orang Pribadi Aribowo, Irwan; Fahmi, Anisa; Nugroho, Rahadi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 2 (2025): MEI 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i2.2962

Abstract

Pendapatan negara sebagian besar berasal dari pajak, yang berperan penting dalam stabilitas ekonomi dan pembangunan nasional. Meskipun rasio kepatuhan formal dalam penyampaian Surat Pemberitahuan (SPT) Tahunan terus meningkat, masih banyak Wajib Pajak yang mengalami kendala dalam pengisian dan pelaporannya, terutama melalui e-Filing. Salah satu penyebab utama adalah keterbatasan pengetahuan perpajakan serta minimnya pendampingan dalam proses pelaporan pajak. Untuk mengatasi permasalahan ini, PKN STAN bekerja sama dengan KPP Pratama Pondok Aren mengadakan program pengabdian masyarakat bertajuk “Optimalisasi Kepatuhan Pajak dan Peningkatan Pengetahuan Masyarakat Melalui Pendampingan Penyampaian SPT Tahunan Orang Pribadi Tahun 2024.” Kegiatan ini dilaksanakan dari Februari hingga Juni 2024 dengan metode sosialisasi dan pendampingan langsung kepada Wajib Pajak Orang Pribadi. Hasil kegiatan menunjukkan bahwa program ini berkontribusi dalam meningkatkan pemahaman dan kepatuhan Wajib Pajak dalam memenuhi kewajiban perpajakannya. Keberhasilan ini menegaskan bahwa kolaborasi antara akademisi dan instansi perpajakan efektif dalam meningkatkan literasi pajak masyarakat. Oleh karena itu, program serupa direkomendasikan untuk diterapkan secara berkelanjutan guna mendukung optimalisasi penerimaan negara melalui pajak.
Understanding MSME Tax Compliance: The Role of Mental Accounting, Tax Awareness, Sanctions, and Socialization in Bekasi Hazmi, Raldin Alif Al; Aribowo, Irwan
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.23848

Abstract

Purpose: The study aims to analyze the influence of mental accounting, tax awareness, tax sanctions, and tax socialization on individual tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Bekasi Regency. The research specifically focuses on MSMEs operating within Bekasi Regency as the object of study. Method: A quantitative research approach was applied using primary data collected through questionnaire surveys distributed to MSME actors. A total of 147 valid responses were analyzed using the Structural Equation Model - Partial Least Squares (SEM-PLS) method. Findings: The analysis revealed that mental accounting, tax sanctions, and tax socialization significantly influence tax compliance. Conversely, tax awareness does not show a significant effect on tax compliance among MSME taxpayers in Bekasi Regency. Novelty: The research underscores the importance of psychological dimensions and tax-related education, alongside regulatory frameworks, in influencing tax compliance behavior. The exploration of mental accounting as a variable remains limited within the Indonesian context, particularly concerning MSMEs. Therefore, this study aims to enrich the existing body of tax literature by addressing this gap, specifically in relation to MSME compliance in Indonesia. The outcomes of this study provide both theoretical contributions and practical recommendations for policymakers especially the Directorate General of Taxes in formulating more targeted and effective strategies to improve tax compliance among MSMEs nationwide.
Co-Authors Agus Suryono Andy Fefta Wijaya Anisa Fahmi, Anisa Ardiana, Gede Angga Deny Irawan Dewi Haptari, Vissia Hazmi, Raldin Alif Al Innekeputri, Nindia Kamilah, Niswatun Nurul Khairul Muluk Kumar, Jai Kuntonegoro, Hariomurti Tri Kusuma, I Gede Komang Chahya Bayu Anta Miftahul Hadi Rahadi Nugroho, Rahadi Riandoko, Riko Rofi’ah, Laily Royani, Zulfa Supriyadi , Supriyadi Wibowo, Oke Yonimurwanto, Nugroho