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All Journal Jurnal Ekonomi dan Bisnis Jurnal Perpajakan dan Keuangan Publik Journal of Aswaja and Islamic Economics
Imahda Khoiri Furqon
UIN K.H. Abdurrahman Wahid Pekalongan
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA PEKALONGAN Umi Marifah; Imahda Khoiri Furqon
Jurnal Ekonomi & Bisnis Vol. 11 No. 3 (2023): Jurnal Ekonomi & Bisnis
Publisher : Pusat Riset dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58406/jeb.v11i3.1357

Abstract

This research aims to determine the influence of public knowledge regarding taxation and tax sanctions on taxpayer compliance in the city of Pekalongan. This research uses qualitative methods by collecting data that emphasizes the people of Pekalongan city, in order to obtain accurate information in this research. The results of the research conclude that the knowledge of taxation and tax sanctions have a very large influence on taxpayer compliance in Pekalongan City. Knowledge of taxation is an important element for all people to know clearly what taxation is like. Apart from that, the benefits of taxation knowledge are very important in life because with taxes we can help the development of the country because one of the largest state revenues comes from taxes. Sanctions against the public are very much needed to create order in the world of taxation. Apart from that, the government's outreach to the public must be carried out frequently as a reminder to ensure taxpayer compliance.
Taxpayer Understanding of Tax Obligations in the Digital Era Elda Purwanti Tarmui; Imahda Khoiri Furqon
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i2.51296

Abstract

This study explores taxpayers’ understanding of tax obligations in the digital era, focusing on how digital transformation affects compliance behavior and awareness. The rapid digitalization of tax administration through systems such as e-filing, e-billing, and e-registration has reshaped the interaction between taxpayers and tax authorities. However, the success of these innovations depends largely on the taxpayers’ ability to comprehend both regulatory provisions and technological procedures. Using a qualitative descriptive approach, this study analyzes secondary data from government reports, academic journals, and previous empirical research to identify patterns in taxpayer behavior and comprehension. The findings reveal that digital literacy, awareness, and knowledge of tax procedures are key determinants of compliance in a technology-driven environment. Taxpayers with sufficient understanding tend to demonstrate higher levels of voluntary compliance and trust in the digital tax system. Conversely, low digital competence and limited understanding hinder optimal utilization of online services. The study emphasizes the importance of education, outreach, and user-friendly digital infrastructure as strategies to strengthen taxpayer compliance in the digital age. These findings contribute to the broader discussion on how to achieve a transparent, efficient, and inclusive digital tax administration in Indonesia.
OPTIMALISASI POTENSI PAJAK DARI SEKTOR PERBANKAN SYARIAH DALAM PENINGKATAN PENERIMAAN NEGARA: OPTIMIZING TAX POTENTIAL FROM THE SHARIA BANKING SECTOR TO INCREASE STATE REVENUE Zahrotun Mufidah; Imahda Khoiri Furqon
JASIE Vol. 4 No. 2 (2025): DESEMBER
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jse.v4i02.14463

Abstract

Sektor perbankan syariah memiliki potensi signifikan dalam mendukung penerimaan negara melalui kontribusi pajak. Namun, potensi tersebut belum dimanfaatkan secara optimal akibat kendala regulasi, tumpang tindih perlakuan pajak antara produk konvensional dan syariah, serta rendahnya integrasi data perpajakan. Artikel ini bertujuan menganalisis kerangka hukum perpajakan perbankan syariah di Indonesia, mengidentifikasi tantangan implementatif yang dihadapi, serta merumuskan strategi kebijakan untuk mengoptimalkan penerimaan pajak tanpa bertentangan dengan prinsip-prinsip syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode analisis yuridis-normatif dan kebijakan, yang didukung oleh telaah literatur akademik, regulasi perpajakan, data fiskal, serta dokumen kebijakan terkait perbankan syariah dan perpajakan. Hasil kajian menunjukkan bahwa peningkatan kepastian hukum, harmonisasi regulasi perpajakan antara produk syariah dan konvensional, serta penguatan transformasi digital sistem perpajakan merupakan faktor kunci dalam meningkatkan efektivitas pemungutan pajak di sektor perbankan syariah. Implikasi kebijakan dari penelitian ini menekankan perlunya reformulasi kebijakan fiskal yang adaptif terhadap karakteristik akad syariah, penguatan integrasi data antara otoritas pajak dan industri perbankan syariah, serta penyusunan regulasi perpajakan yang berkeadilan guna mendorong kontribusi optimal perbankan syariah terhadap penerimaan negara secara berkelanjutan.
Co-Authors Elda Purwanti Tarmui Umi Marifah Zahrotun Mufidah