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Pengaruh Teknologi E-Filing terhadap Tingkat Kepatuhan Wajib Pajak di Era Digital Judijanto, Loso; Ghifari, Farhan Fadil
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 01 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i01.1940

Abstract

Penelitian ini menginvestigasi pengaruh teknologi e-filing terhadap tingkat kepatuhan wajib pajak di Indonesia pada era digital. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari 78 responden melalui kuesioner terstruktur, dengan respon yang diukur dengan skala Likert (1-5). Data dianalisis menggunakan SPSS versi 25, dengan menggunakan statistik deskriptif, analisis korelasi, dan regresi linier berganda. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara teknologi e-filing dan kepatuhan wajib pajak, dengan kemudahan penggunaan, aksesibilitas, keamanan, dan efisiensi sebagai faktor utama yang berkontribusi. Penelitian ini menggarisbawahi pentingnya meningkatkan sistem e-filing untuk meningkatkan tingkat kepatuhan dan memberikan wawasan yang dapat ditindaklanjuti bagi para pembuat kebijakan untuk mengatasi tantangan yang ada dalam adopsi sistem pajak digital.
The Effect of Taxation Knowledge and Tax Sanctions on Compliance of MSME Taxpayers in Bandung City Ghifari, Farhan Fadil
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 12, No 1 (2025): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v12i1.1104

Abstract

The tax industry generates the majority of Indonesia's state revenue. In the evolution of the Indonesian state, taxes are a crucial tool. For this reason, it is crucial that taxpayers fulfill their tax responsibilities. Strong state revenue will also come from strong compliance. But the fast rise of micro, small, and medium-sized businesses also needs attention because they have a huge opportunity to bring in money for the state. In order for these micro, small, and medium-sized businesses (MSMEs) to pay their taxes, the government should help and guide them. The point of this study is to look into how tax fines and tax compliance affect people in the Bandung City area following the law. Through surveys, businesses that were classified as micro, small, or medium were called. The businesses were picked at chance. The author got information from 153 different people. After that, the results were put through a number of tests, such as validity and reliability studies. After that, regression and normal assumption tests were done with SPSS version 27. What the study found shows is how important tax fines and tax rule knowledge are for people to follow the rules. Also, the sum of tax fines and tax information changes how well people follow the rules. The writer says the government will help and give more advice to small, small, and medium-sized businesses in and around Bandung City. Their plan is to share the tax money to make this happen. This will make people more likely to pay their taxes, which will help the state get more money. The study's results show that tax understanding and tax penalties affect how well people in the Bandung City area pay their taxes. 54.9% of the people have power.
Pendampingan Pelaporan SPT Tahunan Pribadi Untuk Meningkatkan Kepatuhan Pajak Masyarakat Ghifari, Farhan Fadil; Sofia, Irma Paramita; Eksandy, Arry; Nurhidayah, Fitriyah; Pratama, Farhan Ady; Dewi, Novy Silvia
Jurnal Pengabdian West Science Vol 4 No 06 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i06.2293

Abstract

Tujuan program pengabdian masyarakat ini adalah untuk meningkatkan kepatuhan pajak masyarakat dengan membantu pelaporan SPT Tahunan Pribadi.  Kegiatan ini dilakukan oleh dosen dan mahasiswa Universitas Pembangunan Jaya melalui pelatihan dasar perpajakan dan pendampingan teknis pelaporan melalui sistem DJP Online. Ceramah interaktif dan praktik langsung digunakan.  Di Laboratorium Tax Center Universitas Pembangunan Jaya, pelaksanaan dilakukan selama satu bulan dengan peserta dari komunitas lokal.  Hasil kegiatan menunjukkan bahwa peserta lebih memahami dan berhasil melaporkan SPT. Mereka juga memberi mahasiswa pengalaman praktis.  Program ini benar-benar meningkatkan kesadaran dan kepatuhan perpajakan masyarakat.