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All Journal Amnesty: Jurnal Riset Perpajakan Jurnal Ilmu Manajemen Profitability
Alfarizi, Muhammad Zidane
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Factors Influencing Individual Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama Serpong Alfarizi, Muhammad Zidane; Su’un, Muhammad; Nur, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18256

Abstract

This study investigates the factors influencing individual taxpayer compliance by examining the moderating role of tax sanctions at KPP Pratama Serpong. Taxpayer compliance plays a vital role in the success of self-assessment tax systems, where individuals are expected to fulfill their obligations voluntarily. This research focuses on the effects of taxpayer awareness and tax knowledge on compliance behavior, and explores whether tax sanctions can strengthen these relationships. Using a quantitative approach, data were collected from 100 individual taxpayers registered at KPP Pratama Serpong through structured questionnaires. The analysis was conducted using Partial Least Squares (PLS) to examine direct and moderating effects. The results indicate that taxpayer awareness and tax knowledge both have a positive and significant impact on compliance. Furthermore, tax sanctions strengthen the positive relationship between taxpayer awareness and compliance, but do not significantly moderate the relationship between tax knowledge and compliance. These findings imply that while awareness can be amplified by sanctions to improve compliance, knowledge alone may not be sufficient unless supported by other enforcement or educational measures. This study contributes to tax compliance literature by integrating behavioral and regulatory perspectives in an Indonesian context, and offers practical insights for policymakers aiming to improve tax compliance through strategic use of sanctions and taxpayer education. The research suggests that improving public understanding of tax obligations and enhancing perceptions of enforcement may lead to more sustainable compliance behavior, particularly during periods of economic uncertainty.
Factors Influencing Individual Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama Serpong Alfarizi, Muhammad Zidane; Su’un, Muhammad; Nur, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18256

Abstract

This study investigates the factors influencing individual taxpayer compliance by examining the moderating role of tax sanctions at KPP Pratama Serpong. Taxpayer compliance plays a vital role in the success of self-assessment tax systems, where individuals are expected to fulfill their obligations voluntarily. This research focuses on the effects of taxpayer awareness and tax knowledge on compliance behavior, and explores whether tax sanctions can strengthen these relationships. Using a quantitative approach, data were collected from 100 individual taxpayers registered at KPP Pratama Serpong through structured questionnaires. The analysis was conducted using Partial Least Squares (PLS) to examine direct and moderating effects. The results indicate that taxpayer awareness and tax knowledge both have a positive and significant impact on compliance. Furthermore, tax sanctions strengthen the positive relationship between taxpayer awareness and compliance, but do not significantly moderate the relationship between tax knowledge and compliance. These findings imply that while awareness can be amplified by sanctions to improve compliance, knowledge alone may not be sufficient unless supported by other enforcement or educational measures. This study contributes to tax compliance literature by integrating behavioral and regulatory perspectives in an Indonesian context, and offers practical insights for policymakers aiming to improve tax compliance through strategic use of sanctions and taxpayer education. The research suggests that improving public understanding of tax obligations and enhancing perceptions of enforcement may lead to more sustainable compliance behavior, particularly during periods of economic uncertainty.
Analysis of Commercial and Fiscal Profits, Leverage on Profit Persistence at PT. Mighty True Great Nurwahyuni, Nurwahyuni; Farid, Faradita; Nurjanna, Anna; Apriani, Indri; Arifin, Muh. Asrullah; Hemeto, Vivianty; Prawitasari, Nungki; Alfarizi, Muhammad Zidane
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 2 (2024): AGUSTUS 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i2.13922

Abstract

This study, titled "Analysis of Commercial and Fiscal Profits, Leverage on Profit Persistence at PT. Mighty True Great," aims to investigate the impact of differences in commercial and fiscal profits, leverage, and their combined effects on profit persistence at PT. Mighty True Great. The research employs quantitative methods and utilizes financial statements from 2017 to 2019 for data analysis. Financial statements serve as a crucial tool for conveying a company's financial status to various stakeholders. Profit quality, particularly profit persistence, is an essential component in assessing a company's performance and making informed decisions. The study focuses on the phenomenon of differences between accounting profits and fiscal profits, known as Book-Tax Differences, and how these differences influence profit persistence. The research explores the role of leverage in shaping financial statements and its potential impact on profit persistence. Leverage, represented by the Debt to Equity Ratio, is highlighted as a significant factor affecting profit persistence. The study specifically investigates PT. Mighty True Great, a company operating in the animal feed industry, and analyzes its profit trends and the influence of leverage on profit persistence. The findings reveal that differences in commercial and fiscal profits, both temporary and permanent, have no significant impact on profit persistence at PT. Mighty True Great. However, the study identifies that leverage has a notable influence on profit persistence, suggesting that the company's debt levels affect its ability to sustain profits over time. In conclusion, the research emphasizes the importance of companies paying attention to profit stability and persistence. For future studies, researchers are encouraged to explore additional variables that may impact profit persistence and extend the observation period to provide a more comprehensive understanding. The recommendations aim to guide companies in decision-making and offer valuable insights for potential investors considering the persistence of a company's profits.
Co-Authors Apriani, Indri Arifin, Muh. Asrullah Farid, Faradita Hemeto, Vivianty Muhammad Nur Nurjanna, Anna Nurwahyuni Prawitasari, Nungki Su’un, Muhammad