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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Kuncoro Aji, Anggit
Unknown Affiliation
Economics, Econometrics & Finance

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MENELADAN FALSAFAH MASYARAKAT BALI DALAM MELAKSANAKAN KEWAJIBAN PAJAKNYA Kuncoro Aji, Anggit
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.v8i1.2507

Abstract

This study aims to determine the level of compliance of Balinese people, various Balinese philosophies that play a role in tax compliance, and find out the philosophies that play a role in the green economy. The uniqueness of the religion embraced by the Balinese, namely Hinduism, certainly makes many new philosophies that can be exemplified. The research was conducted with a literature study and the data collection technique was documentation. Data were obtained from various reliable sources then analyzed and conclusions were drawn. The tax compliance indicator used is the level of local tax ratio, which is the ratio between local tax realization and GRDP. This research has several conclusions. First, Balinese people are obedient in paying taxes. Second, the philosophy of Tri Hita Karana, Yadnya, Tri Kaya Parisudha affects the tax compliance of Balinese people. Third, with the implementation of Tri Hita Karana, the Balinese have implemented a green economy. The central tax authority or other regions in Indonesia can make the three Balinese philosophies as educational materials for tax awareness.
Apakah Belanja Daerah Mampu Memoderasi Pengaruh Kondisi Sosial Dan Ekonomi Masyarakat Terhadap Kepatuhan Pajak Di Daerah Provinsi? Kuncoro Aji, Anggit
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13406

Abstract

This study aims to examine the impact of social and economic conditions on tax compliance across various provinces in Indonesia, with regional expenditure as a moderating variable. The research covers all 34 provinces, utilizing data from 2014 to 2022. Economic conditions are measured using provincial GDP growth and the Gini ratio, while social conditions are represented by the Human Development Index (HDI) and the poverty rate in each province. The moderating variable, regional expenditure, is measured using the total realized expenditure of each province. Attribution theory, fairness heuristic theory, slippery slope theory, stakeholder theory, and the fiscal synchronization hypothesis are applied to analyze the relationships between variables. This study employs a quantitative approach using secondary data and applies descriptive statistics and multiple linear regression analysis. The results indicate that HDI consistently has a positive effect on tax compliance. Regional expenditure effectively moderates the relationships between variables. However, other variables such as the poverty rate, GDP growth, and the Gini ratio do not significantly impact tax compliance. Therefore, provincial governments should focus on improving the quality of life for their citizens and enhancing the effectiveness of regional expenditures to increase tax compliance. 
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