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All Journal Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Neraca Manajemen, Akuntansi, dan Ekonomi
Rania, Latifa
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH GENDER, RELIGIUSITAS DAN LOVE OF MONEY TERHADAP PERSEPSI PENGHINDARAN PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Kota Tegal) Rania, Latifa; Setyanto, Eko
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v6i5.4294

Abstract

Gender, religiosity and love of money are factors that allow someone to avoid taxes. This research aims to determine the influence of gender, religiosity |and love of money |attitudes on perceptions of t|ax |avoid|ance |at the Teg|al City Pr|at|am|a T|ax Service Office. This rese|arch is qu|antit|ative rese|arch using prim|ary d|at|a. The s|ampling technique in this rese|arch w|as c|arried out by purposive s|ampling. The results of this rese|arch show: 1) Gender, religiosity |and love of money h|ave |a signific|ant effect on perceptions of t|ax |avoid|ance, 2) Hypothesis test results show th|at there is no signific|ant difference reg|arding perceptions of t|ax |avoid|ance between m|ale t|axp|ayers |and fem|ale t|axp|ayers. In this case, male taxpayers do not have a lower perception than female taxpayers. Likewise, on the other hand, female taxpayers do not have lower perceptions than male taxpayers. 3) Hypothesis test results show that religiosity has a significant positive effect on tax avoidance. 4) Hypothesis test results show that the love of money attitude has a significant negative effect. towards the ethics of tax avoidance.
Readiness And Barriers To Coretax System Implementation Among Msme Corporate Taxpayers: A Digital Tax Governance Perspective From Kpp Pratama Kota Malang Rania, Latifa; Kholmi, Masiyah; Latifah, Sri Wahjuni
PANGRIPTA Vol. 9 No. 2 (2026): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58411/dja16236

Abstract

Indonesia's tax reform introduced the Coretax System under Law No. 7/2021 and PMK No. 81/2024, with phased national implementation beginning 1 January 2025, yet MSME corporate taxpayers in regional tax offices such as Malang City still face adoption challenges with implications for local public service delivery. This study examines taxpayer readiness and barriers to Coretax implementation at KPP Pratama Kota Malang, aiming to inform more targeted, scale-differentiated support. A qualitative case study was conducted through in-depth interviews with six MSME corporate taxpayers and four tax officers; data from these interviews, together with observation and document review, were analyzed thematically using source and technique triangulation. Most informants perceived the system as useful for speeding up and integrating tax reporting, although ease of use remained uneven, especially among small MSMEs still adjusting to the interface. Taxpayer readiness was similarly mixed, with medium-sized MSMEs more independent than small MSMEs; tax officers, as implementers, showed intensive familiarity gained through direct service and mentoring duties. Technical barriers such as system errors, upload failures, and NIK–NPWP synchronization were the most reported obstacles, alongside limited practical socialization. Acceptance remains partial: taxpayers recognize the system's usefulness more readily than its ease of use, suggesting that technical instability and weak behavioral control, more than a lack of perceived benefit, constrain compliance at this early stage.
Co-Authors Masiyah Kholmi Setyanto, Eko Sri Wahjuni Latifah