Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Indonesian Journal of Business Analytics (IJBA)
Dev Anand
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Awareness, Understanding, and Tax Rates Through the Taxation System on Tax Reporting Compliance for Micro, Small, and Medium Enterprises (MSMEs) in Cirebon Regency Adistie Rizky Berliani; Diana Pratiwi; Fredlina Adelia; Dev Anand
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9127

Abstract

Economic growth from year to year continues to increase, this should be in line with the increase in tax revenue. This can affect the state budget by 84% because it is financed from taxation sources.This research aims to determine the influence of awareness, understanding, and tax rates through the taxation system on tax reporting compliance for micro, small, and medium enterprises (MSMEs) in the Cirebon Regency. This research uses a quantitative descriptive analysis approach to produce conclusions. Data collection is carried out through KPP Pratama Cirebon Dua. Based on the researchers' findings, the calculated t value for each variable from the influence of awareness, understanding, tax rates, and digitalization of the tax system is 12.219, 5,940, 6,779, and 8.127, with an F table value of 1.985. Based on this, the level of tax reporting compliance is positively correlated with the tax rate variable. The level of tax reporting compliance is positively correlated with the taxpayer's understanding of taxation. The level of tax reporting compliance is positively correlated with the tax awareness variable of MSME actors. The level of tax reporting compliance is positively correlated with the variable digitalization of the tax system. The findings of this test show that MSME taxpayers can disclose their tax obligations more quickly and without having to come to the tax service office if the DGT's online services are improved
Analysis of Information Technology Utilization, Tax Knowledge, and Taxpayer Awareness of the Level of Individual Taxpayer Compliance Dea Indriyani; Ratu Intan Nur Halimah; Dev Anand
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9502

Abstract

The purpose of this study is to ascertain how information technology utilization affects taxpayer compliance, as well as the effects of tax knowledge and taxpayer awareness on compliance levels. A questionnaire is used to collect primary data for the quantitative research design. A random sampling methodology with one hundred respondents was used to carry out the sampling procedure. Multiple regression data analysis was done using SPSS version 25 software. The study's findings demonstrated that the level of individual taxpayer compliance was significantly impacted by the usage of information technology, tax knowledge, and taxpayer awareness. Individual taxpayer compliance was also significantly impacted by tax knowledge.
Co-Authors Adistie Rizky Berliani Dea Indriyani Diana Pratiwi Fredlina Adelia Ratu Intan Nur Halimah