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All Journal Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Kebijakan: Jurnal Ilmu Administrasi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi
Shelvi
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Humanities Economics, Econometrics & Finance Social Sciences

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OPTIMALISASI KEPATUHAN WAJIB PAJAK DI KOTA BANDUNG: ANALISIS KEBIJAKAN PENGHASILAN TIDAK KENA PAJAK BAGI UMKM Shelvi; Sadeli, Dian; Yovan Yunata, Hanschen
Kebijakan : Jurnal Ilmu Administrasi Vol. 16 No. 01 (2025): Volume 16 No. 1 Januari 2025
Publisher : Program Magister Ilmu Administrasi dan Kebijakan Publik, Pascasarjana, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/kebijakan.v16i01.13670

Abstract

Meskipun kebijakan PTKP UMKM dalam UU HPP dan PP 55/2022 diharapkan meningkatkan kepatuhan pajak, namun masih terdapat kesenjangan antara harapan dan realitas di lapangan. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi tingkat kepatuhan sukarela UMKM setelah penerapan kebijakan tersebut, khususnya pada UMKM Orang Pribadi di Kota Bandung. Penelitian ini menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh kebijakan PTKP UMKM terhadap kepatuhan wajib pajak UMKM. Sampel penelitian berjumlah 166 responden yang merupakan UMKM Hasil penelitian menunjukkan bahwa kebijakan pemerintah dengan memberikan fasilitas pembebasan pajak atas omset sampai dengan Rp500 juta rupiah kepada pelaku usaha UMKM perorangan mampu meningkatkan voluntary compliance sebesar 33.5%. Pembebasan pajak sampai dengan Rp2.500.000 (0,5% x Rp500.000.000) ini dirasa sangat membantu dan memotivasi wajib pajak untuk patuh secara sukarela.
Does Public Trust Encourage Voluntary Tax Compliance? A Study of Indonesian Taxpayers Shelvi; Rachmawati, Tutik
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 22 No. 1 (2025): June 2025
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v22i1.1244

Abstract

Indonesia continues to face persistent challenges in improving tax compliance. This study examines how public trust influences individuals’ willingness to voluntarily fulfill their tax obligations. A mixed-methods design was employed. Quantitative data were collected through structured questionnaires administered to 227 urban taxpayers, selected through purposive sampling based on recent tax compliance experience. Qualitative insights were drawn from in-depth interviews with selected participants to provide contextual understanding. Statistical analysis using PLS-SEM shows that trust in government has a significant and positive effect on voluntary tax compliance (path coefficient = 0.575, p < 0.01). Respondents were more likely to comply when they perceived tax revenues were used fairly and transparently. Interviews reinforced that fairness, transparency, and credible leadership are key elements that shape public trust. The findings suggest that building institutional trust is critical for long-term tax compliance. Policymakers need to shift away from coercive strategies and instead foster trust through transparent governance, equitable tax allocation, and consistent public communication. This study highlights the importance of behavioral and institutional factors in shaping tax morale in a middle-income country context
Does Public Trust Encourage Voluntary Tax Compliance? A Study of Indonesian Taxpayers Shelvi; Rachmawati, Tutik
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 22 No. 1 (2025): June 2025
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v22i1.1244

Abstract

Indonesia continues to face persistent challenges in improving tax compliance. This study examines how public trust influences individuals’ willingness to voluntarily fulfill their tax obligations. A mixed-methods design was employed. Quantitative data were collected through structured questionnaires administered to 227 urban taxpayers, selected through purposive sampling based on recent tax compliance experience. Qualitative insights were drawn from in-depth interviews with selected participants to provide contextual understanding. Statistical analysis using PLS-SEM shows that trust in government has a significant and positive effect on voluntary tax compliance (path coefficient = 0.575, p < 0.01). Respondents were more likely to comply when they perceived tax revenues were used fairly and transparently. Interviews reinforced that fairness, transparency, and credible leadership are key elements that shape public trust. The findings suggest that building institutional trust is critical for long-term tax compliance. Policymakers need to shift away from coercive strategies and instead foster trust through transparent governance, equitable tax allocation, and consistent public communication. This study highlights the importance of behavioral and institutional factors in shaping tax morale in a middle-income country context
ANALISIS PENERAPAN COST LEADERSHIP STRATEGY DI CV. MEKAR MANDIRI BANDUNG Susanto, Valencia; Shelvi
Jurnal Administrasi Bisnis Vol. 19 No. 2 (2023)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v19i2.6710.163-183

Abstract

The development of increasingly fierce competition in the printing industry has forced printing service businesses to lower their selling prices and look for cheap paper distributors. Growth and high market demand create new business opportunities for printing service businesses to increase customers and sales. This research is descriptive with the type of qualitative research. The research method used is descriptive analysis with a case study approach. The collection technique was carried out by interviews and observation. The data analysis techniques used in this study are external environmental analysis (PESTEL and the 5 Forces Model), internal environmental analysis (SWOT) and analysis of the Company's Cost Leadership strategy. Based on the research results, it can be concluded that the implementation of the Cost Leadership strategy by CV. Mekar Mandiri is good. The company has reduced costs to increase the company's competitiveness. The company is able to reduce operational costs and get low prices from suppliers so that the company can sell products to buyers at low prices. CV. Mekar Mandiri has chosen the right strategy, namely the Cost Leadership strategy. CV.Mekar Mandiri provides recommendations for what companies can do to make the company better, namely setting discounts that are categorized more clearly.
ANALISIS PENERAPAN COST LEADERSHIP STRATEGY DI CV. MEKAR MANDIRI BANDUNG Susanto, Valencia; Shelvi
Jurnal Administrasi Bisnis Vol. 19 No. 2 (2023)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jab.v19i2.6710.163-183

Abstract

The development of increasingly fierce competition in the printing industry has forced printing service businesses to lower their selling prices and look for cheap paper distributors. Growth and high market demand create new business opportunities for printing service businesses to increase customers and sales. This research is descriptive with the type of qualitative research. The research method used is descriptive analysis with a case study approach. The collection technique was carried out by interviews and observation. The data analysis techniques used in this study are external environmental analysis (PESTEL and the 5 Forces Model), internal environmental analysis (SWOT) and analysis of the Company's Cost Leadership strategy. Based on the research results, it can be concluded that the implementation of the Cost Leadership strategy by CV. Mekar Mandiri is good. The company has reduced costs to increase the company's competitiveness. The company is able to reduce operational costs and get low prices from suppliers so that the company can sell products to buyers at low prices. CV. Mekar Mandiri has chosen the right strategy, namely the Cost Leadership strategy. CV.Mekar Mandiri provides recommendations for what companies can do to make the company better, namely setting discounts that are categorized more clearly.
Co-Authors Sadeli, Dian Susanto, Valencia Tutik Rachmawati Yovan Yunata, Hanschen