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All Journal Jurnal Ilmiah Edunomika (JIE) Sidoluhur Proceedings Law, Accounting, Business, Economics and Language (LABEL)
Antin Okfitasari
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
PENINGKATAN MINAT MAHASISWA AKUNTANSI MENJADI AKUNTAN DI ERA DIGITAL DALAM PROGRAM IAI GOES TO CAMPUS Antin Okfitasari; Kartika Hendra Titisari
Jurnal Pengabdian kepada Masyarakat Sidoluhur Vol 6 No 01 (2026)
Publisher : Universitas Islam Batik Surakarta

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Abstract

Minimnya jumlah akuntan yang dimiliki di Indonesia menginisiasi kegiatan IAI Goes to Campus. Isu matinya profesi akuntan karena tergantikan digitalisasi menjadi salah satu faktor penyebab penurunan minat lulusan akuntansi untuk terjun di profesi akuntan. Berpijak dari kondisi di era digital ini, kegiatan pengabdian masyarakat ini dilakukan dengan melihat rendahnya tingkat peminatan lulusan akuntansi untuk mengeluti profesi akuntan. Tujuan kegiatan ini adalah meningkatkan minat mahasiswa akuntansi untuk mengeluti profesi akuntan setelah mereka lulus di era digital dengan melihat peluang dan tantangannya. Metode yang digunakan adalah workshop, sharing, dialog interaktif di beberapa kampus di Kota Surakarta. Kegiatan IAI Goes to Campus adalah salah satu upaya yang dilakukan oleh para praktisi dan dosen akuntansi untuk membangkitkan minat mahasiswa akuntansi di Kota Surakarta dengan diprakasai Ikatan Akuntan Indonesia (IAI) wilayah Jawa Tengah Komisariat Surakarta bekerjasama dengan Prodi Akuntansi di PTN dan PTS di Kota Surakarta. Hasil kegiatan menunjukkan antusias minat mahasiswa akuntansi untuk mengetahui peluang dan tantangan profesi akuntansi di era digital. Minat mahasiswa untuk menjadi akuntan di era digital juga tampak meningkat dengan antusias di saat dialog interaktif dengan praktisi akuntan.
Lebih dari Sekadar Aturan: Kontribusi Persepsi Tarif Pajak Terhadap Kepatuhan Dhiva Ismi Fauziah; Antin Okfitasari; Ety Meikhati
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

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Abstract

This study examines the impact of government regulations and perceived tax rates on taxpayer compliance levels in Surakarta. Through a quantitative survey of 100 individual and corporate taxpayers at the Surakarta Tax Office (KPP Pratama), data were analyzed using multiple linear regression. The findings indicate that both factors have a significant positive effect. However, perceived tax rates (?=0.587) were found to have a stronger impact than government regulations (?=0.229) in driving compliance. This implies that taxpayers' subjective assessments of the fairness of rates are a stronger driver of compliance. The practical implication is that tax authorities need to prioritize building positive perceptions through transparency and fairness, in addition to enforcing clear and consistent regulations, to improve taxpayer compliance.
CORE TAX SYSTEM DARI KACAMATA FISKUS: PELUANG, TANTANGAN,  DAN REALITAS DI LAPANGAN Paquita Vernanda Pudji Asmoro; Antin Okfitasari; Erna Chotidjah Suhatmi
Proceedings Law, Accounting, Business, Economics and Language Vol. 2 No. 1 (2025): Pembangunan Berkelanjutan: Persepektif Ekonomi,Hukum, dan Komunikasi Dalam Bisn
Publisher : Universitas Duta Bangsa Surakarta

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Abstract

Core Tax Administration System (CTAS) merupakan inovasi digital yang diinisiasi oleh Direktorat Jenderal Pajak (DJP) untuk mengintegrasikan seluruh proses administrasi perpajakan dalam satu sistem yang efisien dan transparan. Penelitian ini bertujuan untuk menganalisis persepsi fiskus terhadap implementasi CTAS di Kota Surakarta, dengan menyoroti peluang, tantangan, dan realitas yang dihadapi dalam pelaksanaannya. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara dan kuesioner daring terhadap 10 fiskus yang aktif di lingkungan Kanwil DJP Jateng 2 dan KPP Pratama Surakarta. Hasil penelitian menunjukkan bahwa fiskus memandang CTAS sebagai sistem yang menjanjikan dalam meningkatkan efisiensi kerja dan pengawasan pajak, namun masih menghadapi berbagai tantangan seperti keterbatasan pelatihan, kesiapan sumber daya manusia, dan kendala teknis sistem. Oleh karena itu, keberhasilan implementasi CTAS sangat ditentukan oleh kesiapan internal DJP, dukungan infrastruktur, serta komunikasi yang efektif antar level organisasi. Temuan ini diharapkan dapat memberikan kontribusi dalam penyempurnaan implementasi CTAS secara nasional.
Co-Authors Dhiva Ismi Fauziah Dhiva Ismi Fauziah Erna Chotidjah Suhatmi Ety Meikhati Kartika Hendra Titisari Paquita Vernanda Pudji Asmoro Paquita Vernanda Pudji Asmoro Yuwita Ariessa Pravasanti, Yuwita Ariessa