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Journal : Journal of Applied Taxation and Policy

Persepsi UMKM Terhadap Pembayaran Digital Untuk Meningkatkan Kepatuhan Pajak (Studi Kasus Pada Pemilik Coffee Shop Di Kota Makasssar Dan Gowa) Mita Fitriani; Lince Bulutoding; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : PT. Lontara Digitech Indonesia

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Abstract

This research aims to find out how the process of paying taxes for Micro, Small and Medium Enterprises) using digital payment methods in Micro, Small and Medium Enterprises) in Gowa district and Makassar city and how the digital tax payment system can improve tax compliance for Micro, Small and Medium Enterprises) in Gowa district and Makassar city.
Pengaruh Kualitas Pelayanan Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem E-Filing Sebagai Variabel Moderasi (Studi Kasus Di Kp2kp Sungguminasa) Siti Sakina A.F; Della Fadhilatunisa; Nur Rahma Sari
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : PT. Lontara Digitech Indonesia

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Abstract

This study aims to examine the influence of service quality and the role of tax volunteers in increasing individual taxpayer compliance, with the e-filing system as a moderating variable. The research method used is purposive sampling with a total of 105 respondents, and primary data were collected through offline questionnaires. Data analysis was conducted using multiple linear regression to test the direct effects of the independent variables, as well as Moderate Regression Analysis (MRA) to assess the role of the e-filing system as a moderating variable.The results show that both service quality and the role of tax volunteers have a positive and significant effect on individual taxpayer compliance. However, the e-filing system as a moderating variable weakens the influence of service quality on taxpayer compliance, although it strengthens the influence of tax volunteers. The implications of this study encourage the Directorate General of Taxes (DGT) to continue improving service quality and maximizing the role of tax volunteers in tax education and outreach, while also optimizing the use of the e-filing system as a supporting tool to enhance tax compliance.
Co-Authors A. Arianugerah Ilham A. Arianugerah Ilham A. Nurul Uswatun Hasanah A.M Yusran Mazidan AA Sudharmawan, AA Aditya, Roby Ahmad Faris Al Faruq Ahmad Risal Ahmar, Ansari Saleh Ainul Fikri Hamsir Ainun Zahra Adistia Akhmad Affandi Akmal Hidayat Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alifah Khairunnisa Alisyahbana, Andi Naila Quin Azisah Aminuyati Ana Sulistiana Alwi Andi Baso Kaswar Andi Baso Kaswar Andi Fauziyyah Agustin Nur Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Shelma Putri Azzahra Andi Wawo Andika Isma Andriani, Reski Anita Candra Dewi Annafiah, Nur Annisa Nabilah Hasan Annisar Saputra Anwar Wahid Aras, Ainul Karima Ardiansyah Ardiansyah Ardiansyah Arifiyanti, Fitria Armalia Renni WA Arya Putra Abshari Ashadi, Ninik Rahayu Asri Ismail Asriadi Asriadi Asriayani Asriayani Asriayani Azzahra Eka Azzahra, Andi Shelma Putri Baso, Fadhlirrahman Dary Mochamad Rifqie Dewi Fatmarani Surianto Dewi, Shabrina Syntha Dwi Anggraeni Saputri Dzakiyyah Alfaaizah Elfa Syariati, Namla Fadhlirrahman Baso Fajar B, Muhammad Fajriani Azis Fajrin, Farid Farid Fajrin Faruq, Ahmad Faris Al Fitriyanty Dwi Lestary Furqan Ali Yusuf Gusnasary Hajar Dewantara Haliana Halim Hamdan, Muhammad Nurfaizy Hartono Helmy, Ahnaf Riyandirga Ariyansyah Putra Hidayat M, Wahyu Iin Pratiwi Iin Pratiwi Ince Nur Akbar Indah Febriyani Asril Jamaluddin Majid Jasruddin Daud Malago Juharman, Muh. Jumadil Ahmad Safii Jumadil Ahmad Safi’i Kartini Kahar Kumalasari Lince Bulutoding M. Miftach Fakhri Maipa Dhea Pati Megawati Ismail Memen Suwandi Mita Fitriani Muh Akbar B Muh Bhilal Halim Muh. Alif Muh. Bhilal Halim MUH. CHAERULLAH BURHAN Muh. Juharman Muh. Sunan Jaya Irmawan Muh. Yusuf K Muhalim Muhammad Alif Leo Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Nurfaizy Hamdan Nafil Rizqullah Rajab Nafil Rizqullah Rajab Namla Elfa Syariati Ninik Rahayu Ashadi Nur Qirani Ridhaihi Nur Rahma Sari Nur Rahmah Sari Nur Wahida Dachlan Ladiku Nurafni Oktaviyah Nurdalila Ashilah Ubaid Nurfasilah, Nurfasilah Nurikhlas Noerpa Gunawan Nurikhlas Nurpa Gunawan Nurrahmah Agusnaya Oky Nur Pratiwi Johansyah Pualam, Andi Ruby Arsy Putri Nanda Sari Putri Nirmala Radhiah Rahmah Sari, Nur Raodahtul Jannah Raodahtul Jannah Raodatul Jannah Resky Resky Resky Resky Rezky Mutmainnah Rifqa Awalia Roby Aditiya Roby Aditiya Roby Aditya Rosidah Rosidah Rosidah Rosidah Rosidah Rustam, Andi Ryketeng, Masdar Saiful Muchlis Salomo Benny Junian Sanatang Satnur, Muh. Alham Setialaksana, Wirawan - Shasa Inayah Vega Shasa Inayah Vega Shera Afidatunisa Siti Sakina A.F Sitti Radhiah Soeharto Soeharto Sudarmanto Jayanegara Suhartono Suhartono Suhartono Suhartono Suhartono Sulaiman, Dwi Rezky Anandari Sulfa Inriani Sumarlin Sumarlin Syariati, Namla Elfa Tabash, Mosab Talaohu, Sanunggarah Ulya Mayziyadah Vidiyanto, Vidiyanto Wahyu Hidayat M Wilda Mustari yariati, Namla Elfa Yuanita B Yunita Alfira Liadi