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All Journal Unes Law Review Formosa Journal of Applied Sciences (FJAS)
Utama, Ida Bagus Made
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Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Pengaruh Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Bali Utama, Ida Bagus Made
UNES Law Review Vol. 7 No. 4 (2025)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v7i4.2436

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh reformasi perpajakan terhadap indeks kepatuhan wajib pajak di bidang hotel dan restoran di Bali. Penelitian ini menggunakan metode yuridis normatif yang mencakup analisis peraturan perundangan-undangan dan kebijakan terbaru perpajakan. Perhatian utama pada penelitian ini adalah pada perubahan sistem perpajakan yang mencakup, aspek administrasi pajak, tarif pajak, dan mekanisme pelaporan pajak. Proses analisis dilakukan terhadap data kepatuhan wajib pajak di bidang hotel dan restoran di Bali sebelum dan sesudah implementasi reformasi perpajakan. Berdasarkan hasil penelitian ditemukan bahwa reformasi perpajakan berdampak secara signifikan terhadap peningkatan kepatuhan wajib pajak di bidang hotel dan restoran di Bali. Hal ini dapat dibuktikan dari peningkatan efisiensi proses administrasi pajak dan penyederhanaan prosedur pajak. Penelitian ini juga menganalisis beberapa tantangan dalam reformasi perpajakan di bidang hotel dan restoran di Bali, yaitu kebutuhan akan peningkatan kesadaran wajib pajak dan penguatan sistem penegakan hukum pajak di Bali. Penelitian ini merekomendasikan bahwa untuk mencapai tujuan optimalisasi penerimaan pajak dan kepatuhan wajib pajak di bidang hotel dan restoran di Bali dibutuhkan penguatan strategi reformasi perpajakan di masa depan.
Analysis of the Effect of Taxpayer Knowledge and Awareness on Taxpayer Compliance at XYZ Consulting Aulia, Dinda; Utama, Ida Bagus Made; Masari, Ni Made Galih
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.10800

Abstract

Given that taxes are the main source of state treasury funding, it is difficult to implement state initiatives such as national development without state treasury funding from the taxation sector. At XYZ Consulting, the researcher's objective is to evaluate and assess how compliance awareness in filing taxes is affected by taxation knowledge. Descriptive methods and quantitative research techniques were combined in this study. This research involves individuals or entities from XYZ Consulting who are taxpayers. To determine the research sample, 54 responses were collected using the Slovin formula calculation method. According to XYZ Consulting, the Study findings show that taxpayer compliance is significantly influenced by taxpayer awareness and knowledge and both factors significantly improve compliance at the same time.
Co-Authors Aulia, Dinda Masari, Ni Made Galih