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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Al Rasyid, Rafi'i Habib
Unknown Affiliation
Economics, Econometrics & Finance

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25 TAHUN RISET PERPAJAKAN DI INDONESIA : ANALISIS CO-OCCURANCE Al Rasyid, Rafi'i Habib; Batary Indradini, Shiva Kartika; Faridtaqy, Muhammad
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20422

Abstract

Research in the field of taxation is developing dynamically with a variety of discussion topics. However, it is necessary to map what has been achieved and identify future research directions. This study aims to explore the dynamics of tax research in Indonesia through publication related matric and co-occurance analysis techniques. This study analyzes 2470 keywords originating from 632 tax literature collected from 100 economic journals accredited by Sinta 1 and Sinta 2. The analysis results reveal that topics of tax research in Indonesia revolve around tax avoidance, tax compliance, tax aggressiveness and tax evasion. This study also identifies research constituents and important research topics that require further exploration from researchers in the future it is tax morale, tax complexity, trust issues, carbon tax and issues related to sustainability.
EXPLAINING TAX COMPLIANCE COSTS: DOES INFORMATION ASYMMETRY REALLY EXIST? Al Rasyid, Rafi'i Habib; Purani; Winarni, Sri; Rahmadian, Succi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24863

Abstract

Taxpayers bear additional burdens beyond the nominal amount of tax paid, commonly referred to as tax compliance costs. Drawing on information asymmetry theory, this study aims to explore factors that affect tax compliance costs. This study uses convenience sampling techniques to get 122 respondents, entrepreneurs, and independent professionals around Indonesia. Questionnaire sent by word of mouth and social media, using an online questionnaire platform. This study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) the results indicate that tax knowledge, tax information, and tax complexity are significantly associated with tax compliance costs. These findings suggest that low levels of tax knowledge have the potential to increase tax compliance costs. In addition, the complexity of the tax system and unequal access to tax information may further increase the compliance costs. The results of this study provide a basis for policymakers to design a more efficient tax system.
Co-Authors Batary Indradini, Shiva Kartika Muhammad Faridtaqy Purani Rahmadian, Succi Sri Winarni