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Public Perception Of Taxation Obligations And Its Effect On Tax Compliance In Indonesia Susena , Karona Cahya; Fitriani, Asty Eka; Hidayah , Nenden Restu; Wijaya, Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.248

Abstract

This article discusses how public perception of tax obligations can affect the level of tax compliance. Positive perceptions of taxes have the potential to encourage higher levels of compliance, which in turn will ensure sufficient state revenues and increase legitimacy and trust in the government. Conversely, negative perceptions can lead to low tax compliance. There are many factors that influence how the public views tax obligations, including social, economic, legal, cultural values, education, wealth distribution, and tax law policies and transparency. All of these factors play a role in shaping public behavior and views on taxes. This article uses the Systematic Literature Review (SLR) method, where relevant literature is collected, reviewed, and analyzed to obtain comprehensive conclusions. Based on the results of the literature search, it is known that public perception of tax obligations in Indonesia generally shows a positive tendency, with increasing awareness and positive sentiment towards taxes. However, the major challenge faced is the low level of tax compliance, which is caused by a lack of understanding, less than optimal services, and low trust in the government. Therefore, government efforts to improve tax education, improve service quality, and build public trust are very important in order to improve tax compliance in the future.
Pemanfaatan Sampah Botol Plastik Bekas Sebagai Media Tanam (Pot) Pada Masyarakat Di RT 17 Kel. Pematang Gubernur Wulandari, Melsa; Bela, Sinta; Augusta, Bella; Fira, Tiara Elma; Fitriani, Asty Eka; Putra, Iswidana Utama; Wahyudi, Yusuf; Irwanto, Tito
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9154

Abstract

Plastic waste is a major problem in Indonesia that contributes to environmental damage. This is due to the increasing demand for plastic in line with population growth and the lack of public awareness regarding the reuse of plastic waste. Plastic is indeed one of the biggest 'enemies' of the environment, with used beverage bottles being one of them. As is known, plastic has a negative impact on the environment because plastic is difficult to decompose by the soil even after being buried for years. One simple way that can be implemented in elementary schools to raise students' awareness of the environment is by using used plastic bottles as planting media. This activity aims to raise public awareness about reducing household waste. In addition, another goal is to utilize household waste for something more beneficial, in this case, as a planting medium. This method is carried out through counseling and the distribution of leaflets. The implementation of community service activities related to the management of inorganic household waste into planting media has been carried out well and smoothly. The understanding of the community in RT 17 Pematang Gubernur regarding the management of inorganic waste as a planting medium has increased.