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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pajak dan Keuangan Negara (PKN)
Anwar, Muhkamat
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Economics, Econometrics & Finance

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Dissemination And Tax Knowledge Analysis On Tax Compliance Suwailim, Ghozy Tsaqif; Anwar, Muhkamat; Purnomo, Eko
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2043

Abstract

The level of tax compliance in Tanah Laut, South Kalimantan, was the subject of this study. Several factors influence tax compliance, including dissemination and tax knowledge. The study's goal is to examine and interpret the effects of dissemination and tax compliance variables. The study's population was local taxpayers in Tanah Laut, South Kalimantan, and it was conducted utilizing quantitative research that included experimental and survey methodologies. According to the research findings, dissemination has a considerable favourable effect on tax compliance. Tax knowledge has a small but positive impact on tax compliance. However, the two independent variables have a large impact on tax compliance overall. This research has both practical and theoretical ramifications. To promote tax compliance, the government can implement inclusive policies that consider factors such as income level, simple tax procedures, and good public services.
Effectiveness Of MSME Tax Implementation, Tax Fairness, and Tax Socialization on Tax Compliance (Empirical Study: Kediri) Anwar, Muhkamat; Tsaqif Suwailim, Ghozy; Nur Azizia , Fatima; Purnomo, Eko
JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i1.2726

Abstract

This study aims to determine the level of efficiency of tax compliance for MSMEs in Kediri Regency based on tax application variables, tax fairness, and tax socialization in 2023. This research is motivated by the low tax compliance of MSMEs in Indonesia, contrary to the government's efforts to optimize MSME tax compliance, considering that MSMEs have a significant role in Indonesia’s GDP. Based on the results of research conducted, it shows that the three variables used such as the application of taxes, have a significant positive influence on tax compliance with MSMEs in Kediri Regency. In line with tax implementation, tax fairness also has a significantly positive influence on MSME tax compliance in Indonesia. Meanwhile, similar conditions on tax socialization have the same influence, which is significantly positive for MSME tax compliance in Kediri Regency.
Co-Authors Eko Purnomo Nur Azizia , Fatima Suwailim, Ghozy Tsaqif Tsaqif Suwailim, Ghozy