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Daryatinnisa, Nisrina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The compliance ecosystem: Integrating personal, social, and institutional factors in income tax compliance Wijaya, Suparna; Daryatinnisa, Nisrina; Romadon, Rizki Sahrul; Zikri, Rifda Nisrina; Amelia, Sevina Nurul; Quinnita, Vania Patricia
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1426

Abstract

This study aims to analyze the factors that influence individual taxpayer compliance on income tax revenue through a systematic literature review approach. Data were collected from 30 research articles published in nationally and internationally accredited journals between 2019-2024, using strict inclusion and exclusion criteria. The analysis results reveal that taxpayer compliance is influenced by two main factor groups: (1) internal factors, including understanding of tax regulations, tax awareness, intrinsic motivation, and taxpayer perceptions; and (2) external factors, comprising tax service quality, effectiveness of tax sanctions, tax socialization, and implementation of tax technology. The findings also reveal interactions between internal and external factors that synergistically affect taxpayer compliance levels. The theoretical implications enrich the understanding of tax compliance determinants within Indonesia's self-assessment system context, while practical implications provide recommendations for tax authorities to develop integrated strategies targeting improvements in both factor groups to enhance taxpayer compliance.
Peningkatan literasi keuangan untuk murid dan wali murid di sekolah alternatif anak jalanan: Pencegahan penipuan dan pengelolaan keuangan sederhana Setiawan, Andi; Praptiningsih, Praptiningsih; Fathurrahman, Nabila Aisha; Aguinaldo, Aguinaldo; Hussein, Jagad Satrio; Assyaeid, Fahmi Adnan; Silitonga, Natasya Juliarta; Hanifah, Hadijah; Indarti, Desty; Oktavia, Reza; Gikamaesta, Titha Aulia; Soap, Silva Fahsya Abdulrachman; Daryatinnisa, Nisrina; Firhan, Cygan Achmad; Mardhianindro, Berry
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1193

Abstract

Program S1AK BERAKS1 2024, yang diadakan oleh Himpunan Mahasiswa S1 Akuntansi Universitas Pembangunan Nasional "Veteran" Jakarta, merupakan sebuah inisiatif yang bertujuan untuk memberdayakan anak-anak melalui pendidikan dan meningkatkan literasi keuangan di kalangan orang tua mereka. Dengan tema "TEACH: Transforming Empowerment through Action, Contribution, and Humanity", program ini dilaksanakan pada 24 Agustus 2024 di Sekolah Alternatif Anak Jalanan (SAAJA) dan melibatkan berbagai pihak, termasuk mahasiswa, dosen, dan pengurus sekolah. Kegiatan ini dirancang untuk memberikan dampak positif jangka panjang dengan mengedukasi anak-anak tentang dasar-dasar pengelolaan keuangan melalui metode fun learning yang interaktif, serta memberikan penyuluhan kepada orang tua tentang cara mengelola keuangan secara bijak guna menghindari jebakan kejahatan keuangan seperti judi online, pinjaman online, dan bank keliling. Selain itu, program ini juga bertujuan untuk membekali peserta dengan pengetahuan yang dapat membantu mereka membangun masa depan yang lebih baik, dengan harapan bahwa model pemberdayaan ini dapat diadopsi dalam program-program serupa di masa mendatang.
Co-Authors Aguinaldo, Aguinaldo Amelia, Sevina Nurul Andi Setiawan Assyaeid, Fahmi Adnan Fathurrahman, Nabila Aisha Firhan, Cygan Achmad Gikamaesta, Titha Aulia Hanifah, Hadijah Hussein, Jagad Satrio Indarti, Desty Mardhianindro, Berry OKTAVIA, REZA Praptiningsih, Praptiningsih Quinnita, Vania Patricia Romadon, Rizki Sahrul Silitonga, Natasya Juliarta Soap, Silva Fahsya Abdulrachman Zikri, Rifda Nisrina