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All Journal Jurnal Ilmiah Edunomika (JIE)
Antin Okfitasari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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MENGGALI FAKTOR PSIKOLOGIS KEPATUHAN PAJAK: PERAN LITERASI DAN PERSEPSI TARIF PAJAK Dhiva Ismi Fauziah; Antin Okfitasari; Ety Meikhati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17992

Abstract

Tax compliance, a major challenge in Indonesia, is influenced by various psychological factors. This study aims to examine the influence of tax literacy and perceptions of tax rates on taxpayer compliance at the Surakarta Tax Office (KPP Pratama). Using a quantitative approach, questionnaire data were collected from 100 individual and corporate taxpayers through purposive sampling and analyzed using multiple linear regression. The results indicate that both tax literacy and perceptions of tax rates partially have a positive and significant effect on compliance. Simultaneously, these two variables are proven to be strong predictors of taxpayer compliance. This study concludes that internal factors, namely taxpayers' personal understanding and evaluation, are fundamental drivers of compliance. Therefore, this study recommends that the Direktorat Jendral Pajak (DJP) prioritize educational programs to improve literacy and transparency to shape positive public perception. Future research is recommended to integrate other psychological variables, such as social norms, to develop a more comprehensive exposure model.
PERSEPSI KONSULTAN PAJAK DAN FISKUS TERHADAP IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DI KOTA SURAKARTA Paquita Vernanda Pudji Asmoro; Antin Okfitasari; Erna Chotidjah Suhatmi; Pravasanti, Yuwita Ariessa
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17931

Abstract

This study aims to analyze the perceptions of tax consultants and tax authorities towards the implementation of the Core Tax Administration System (CTAS) in Surakarta City. CTAS is a digital taxation system developed by the Directorate General of Taxes to unify all tax administration processes in one platform. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, documentation, and online questionnaires (Google Form). The results of the study indicate that both tax consultants and tax authorities view CTAS as an important innovation in increasing efficiency and transparency. However, the implementation of this system is considered still not optimal due to limited human resource readiness and technical constraints. These findings recommend the need for increased socialization, technical training, and strengthening of system infrastructure.
Co-Authors Dhiva Ismi Fauziah Erna Chotidjah Suhatmi Ety Meikhati Paquita Vernanda Pudji Asmoro Yuwita Ariessa Pravasanti, Yuwita Ariessa