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All Journal Journal of Economic Education and Entrepreneurship Studies Journal of Applied Taxation and Policy
Nur Risqiananda
Unknown Affiliation
Economics, Econometrics & Finance

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Ada Apa dengan Niat Wajib Pajak dalam Menggunakan E-Filling Di Indonesia? Nasriatul Naderiah; Istiwa Alaika; Nur Risqiananda
Journal of Economic Education and Entrepreneurship Studies Vol. 4 No. 2 (2023): VOL. 4, NO. 2 (2023): JE3S, DESEMBER 2023
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v4i2.1866

Abstract

The Directorate General of Taxes' Self Assessment method gives taxpayers the confidence to calculate, pay and report their own taxes. E-filing facilitates tax reporting in Indonesia, supporting the Directorate General of Taxes' efforts to accelerate revenue. Qualitative research using the meta-analysis method shows that WP behavioral interest affects the effectiveness of e-filling which has an impact on formal tax compliance. The low effectiveness can be caused by the lack of WP interest, which is reflected in the preference for using other methods and the lack of recommendations. Socialization and awareness raising are needed. The e-filing application plays an important role despite some technical constraints. Changes to information technology affect the level of formal compliance of taxpayers. The information technology acceptance model emphasizes perceived usefulness in influencing user behavior. Despite technical constraints, technological developments such as e-filing receive a positive response from taxpayers for future tax return submission.
Analysis of Factors Influencing Taxpayer Compliance in Paying Land and Building Tax with Islamic Faith Nur Risqiananda; Della Fadhilatunisa; Raodahtul Jannah
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : PT. Lontara Digitech Indonesia

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Abstract

This study examines the influence of tax knowledge, tax sanctions, and tax awareness on taxpayer compliance in paying land and building tax (PBB), with Islamic faith as a moderating variable. The research addresses the issue of fluctuating PBB revenue in Bone Regency and the need to understand behavioral and spiritual factors underlying tax compliance. The study used a quantitative approach with purposive sampling of 100 individual taxpayers in Tanete Riattang Barat District, Bone Regency. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, tax sanctions, and tax awareness significantly and positively affect taxpayer compliance. Further, Islamic faith moderates the effect of tax sanctions on compliance, but does not moderate the relationship between tax knowledge or tax awareness and compliance. These findings highlight that while knowledge and awareness are important determinants of compliance, religiosity is more influential in reinforcing the deterrent effect of sanctions rather than enhancing knowledge or awareness. This study contributes to the literature by integrating Islamic values into tax compliance analysis, an area rarely explored in previous research. Practically, the results suggest that local governments should strengthen education and awareness programs while considering cultural and religious aspects in tax policy design.
Co-Authors Della Fadhilatunisa Istiwa Alaika Nasriatul Naderiah Raodahtul Jannah