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All Journal Jurnal Pengabdian UntukMu NegeRI Performance : Jurnal Bisnis dan Akuntansi PHI: Jurnal Pendidikan Matematika Jurnal Teknologi Pendidikan ( JTekpend) MASALIQ: Jurnal Pendidikan dan Sains Innovative: Journal Of Social Science Research Interaksi : Jurnal Pengabdian Kepada Masyarakat
Adilla, Putri
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Performance : Jurnal Bisnis dan Akuntansi

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DERTEMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Adilla, Putri; Armel, R. Septian; Ramashar, Wira
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4438

Abstract

This study aims to analyze the effect of tax corruption perception, tax justice, E-Billing implementation, and tax socialization on the compliance of individual taxpayers who engage in freelance work. The research was conducted at KPP Pratama Senapelan Pekanbaru using a quantitative method. Data were collected from 100 respondents using probability sampling and analyzed through multiple linear regression. The findings reveal that only the E-Billing implementation variable significantly affects tax compliance among freelancers. Meanwhile, the variables of tax corruption perception, tax justice, and tax socialization have no significant impact. These results highlight the effectiveness of digital tax services in improving taxpayer compliance, especially for freelance workers who often value convenience and efficiency. Therefore, the tax authority should further strengthen electronic-based systems that are more user-friendly, accessible, and tailored to the diverse needs of taxpayers. In addition, improving the quality and relevance of tax education is essential to support long-term compliance across all taxpayer segments.
Co-Authors Achmad Khoirur Rozikin Ariniatul Jannah Ayunda Agil Meytha Denny Haris Feni Fatika Sari Hadir Purwanto Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Ilham, Annisa Puteri Jafar Shodiq Mas Arundhati Anggi Rarasasi Muthmainnah, Wildatul Mutia Risma Nofiyatus Sya’ada Nova Lutvita Ramadani Putri Aisyah Putri Kamilatul Rohmi Putri, Julia R.Septian Armel Ramashar, Wira Rizki Ananda Rosa Dwi Angraini Sarwan, Sarwan Siti Aisyah SITI NUR AINI Supangat, Alfian Tiko Triwardani, Dinda Mustika Yeni Dwi Agustin