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TAX AUDIT AND TAXPAYER COMPLIANCE Judijanto, Loso; S Pentanurbowo; Erwin; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 7 (2024): JULY
Publisher : Adisam Publisher

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Abstract

Tax audits alone may not be effective enough in encouraging tax compliance without being supported by thorough tax education and the use of technology in the tax system. The research method used is the literature research method. The results show that tax audit has a deterrent effect on tax avoidance, but its effectiveness increases significantly when accompanied by tax education that provides knowledge and forms a positive attitude towards taxes. In addition, the integration of technology in the tax administration process makes it easier for taxpayers to fulfill their obligations, improving tax compliance through increased efficiency and transparency. Thus, success in improving tax compliance requires a combination of fair and consistent enforcement of regulations, informative and awareness-building education initiatives, and the development of a supportive technological infrastructure. The implications of these findings provide guidance for tax policy makers to design more effective strategies to improve tax compliance in the future.
STRATEGI PENGELOLAAN KEUANGAN KELUARGA: MENINGKATKAN LITERASI FINANSIAL GENERASI MILENIAL Muhammad Mahfud; Mulyadi, Mulyadi; S Pentanurbowo; Abdur Rahman
JOURNAL OF COMMUNITY DEDICATION Vol. 5 No. 2 (2025): MEI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The purpose of this research is to find out the Family Financial Management Strategy: Improving the Financial Literacy of the Millennial Generation. This research method is Type of Research: Qualitative This research is a type of literature research; This means that the information materials used come from library sources in the form of books, encyclopedias, magazines, journals, newspapers, journals, and others Approach: Case studies on millennial families, surveys of the millennial generation to measure the level of financial literacy, and literature analysis. The form of this research is descriptive, analytical, and critical. The results of this study are to summarize the importance of financial literacy in family financial management, especially for the millennial generation, as well as its impact on the quality of life and long-term financial well-being. This research can provide useful insights for many families, especially millennials who are struggling to adjust to an increasingly complex financial world.
Analisis Tingkat Kepatuhan Wajib Pajak UMKM Dalam Pemenuhan Kewajiban Administrasi Perpajakan di Kantor Pelayanan Pajak Pratama Bekasi Barat Tahun 2022 Silvia; S Pentanurbowo
Jurnal Ilmu Administrasi Publik Vol. 5 No. 5: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Taxpayer compliance is a procedural and administrative compliance and conscious action that is necessary to fulfill taxpayer obligations based on applicable tax rules. Taxes are mandatory contributions to the State that are owed, both by individuals and entities that are coercive based on tax laws. Micro, Small and Medium Enterprises (MSMEs) are productive businesses owned by individuals and business entities that have met the criteria as micro businesses. This study aims to analyze the level of compliance of MSME taxpayers in fulfilling taxation, obstacles and efforts made by KPP Pratama Bekasi Barat in 2022. The research method used by the author is qualitative descriptive. The data collection process is carried out through observation, interviews, documentation. The results of the study show that the MSME Compliance Level is still not optimal due to several things, namely; lack of awareness of MSME taxpayers, lack of knowledge of MSME taxpayers, uneven socialization and education, and limited facilities. The efforts made are to carry out socialization, education, and tax classes to taxpayers. Keywords Compliance, UMKM