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

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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. 
Evaluation of The “Sadar Pajak” Application Optimizing Local Tax Data in Surakarta, Indonesia Kuncoro Aji, Anggit; Pratama, Raditya Hendra
Jurnal Pemerintahan dan Kebijakan (JPK) Vol. 7 No. 1 (2025): December
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jpk.v7i1.28033

Abstract

The application of information technology in regional tax management is crucial for improving the accuracy and efficiency of the tax system. Sadar Pajak, developed by the Regional Revenue Agency (Bapenda) of Surakarta City, represents an innovative approach that integrates technology with community participation in tax data updates. Unlike previous regional tax initiatives in Indonesia, this program uniquely combines crowdsourced taxpayer involvement with secure, standardized digital data management, making it the first local government application of its kind. Despite its potential, this program has received limited academic attention. This study evaluated the initiative using the CIPP (Context, Input, Process, Product) evaluation model, with a focus on system development, security, transparency, and technical standards. The results showed that the application meets all CIPP indicators, with a significant impact on improving data accuracy and potentially increasing PBB-P2 revenue. The application also meets security standards, including user authentication, access control, and data encryption, while supporting transparency in public information. Technically, the application is developed in accordance with KAK standards. The pilot project implementation in three sub-districts in 2023 demonstrated an improvement in building area data accuracy. To optimize its impact, strengthening socialization, utilizing digital technology, and enhancing collaboration between institutions and human resource capacity are recommended.
Co-Authors Pratama, Raditya Hendra