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All Journal Jurnal Kewarganegaraan International Journal of Application on Economics and Business
Finrely, Carsen
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE INFLUENCE OF SUBJECTIVE NORMS, TAX SOCIALIZATION AND TAX ADMINISTRATION SERVICES TO MSMES INDIVIDUAL TAX COMPLIANCE WHO REGISTERED AT NORTH JAKARTA REGIONAL TAX OFFICE Finrely, Carsen; Yuniarwati , Yuniarwati
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1190-1209

Abstract

Indonesia's tax ratio is at a lower level compared to countries that are members of the G-20 and ASEAN, the Covid-19 pandemic has leads Internal Service Revenue to make a reform from digitizing tax administration services and tax socialization. Tax incentives provided for all Indonesian people who get affected by Covid-19 is expected to increase the subjective norms of the society, especially MSME individual’s voluntary tax compliance level. This Study was conducted on individual MSME taxpayers registered at the North Jakarta IRS, and has a hypothesis that subjective norms, tax socialization and tax administration services have a positive and significant effect on the tax compliance of MSME individual taxpayers. The results of data analysis with Smart PLS 4.0, the result indicates that the hypothesis can be accepted and supported except for tax socialization.
Efektivitas Penghapusan Sanksi Administrasi Perpajakan Melalui Program Pengungkapan Sukarela Dalam Meningkatkan Kepatuhan Pajak Sukarela Finrely, Carsen; Ardiansyah, Ardiansyah
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3716

Abstract

AbstrakPandemi Covid-19 telah berdampak pada Ekonomi Indonesia, jutaan masyarakat mengalami kesulitan ekonomi, dalam rangka untuk memulihkan ekonomi, Pemerintah bersama dengan DPR setuju untuk menerbitkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang bertujuan untuk meningkatkan ekosistem investasi, menciptakan lapangan pekerjaan dan mendukung pemulihan ekonomi. Pasal 13 memiliki perubahan besar terhadap penurunan sanksi administrasi perpajakan. Penelitian ini memiliki rumasan masalah yaitu untuk mengetahi apakah penghapusan sanksi administrasi perpajakan melalui program pengungkapan sukarela dapat memberikan stimulus terhadap kepatuhan pajak secara sukarela. Penelitian ini menggunakan metode yuridis normatif dengan data sekunder didapatkan dari buku, jurnal, dan peraturan. Hasil penelitian ini menunjukkan bahwa pengurangan sanksi perpajakan dalam program pengungkapan sukarela tidak memiliki pengaruh terhadap kepatuhan pajak secara sukarela.Kata Kunci: Covid-19, Kepatuhan Pajak, Undang-Undang 7/2021, Wajib Pajak, Sanksi Administrasi Perpajakan. AbstractCovid-19 pandemic in Indonesia has created a severe economic impact, millions of people will be pushed into an economic difficulty, in order to boost the economic recovery, the Indonesian Government and the parliament has been agreed to initiate the harmonization of tax regulations with Law No. 7/2021 with aims to improve our investment ecosystems with higher ease of doing business and to attract more investments, generate more jobs, and thus will support Indonesia’s economic recovery. Article 13 regarding the reduction of tax administration sanctions contain of major changes of rate reduction. This study has a problem formulation, namely to find out whether the abolition of tax administration sanctions through a voluntary disclosure program can provide a stimulus to voluntary tax compliance. This study uses a normative juridical method with secondary data obtained from books, journals, and regulations. The results of this study indicate that the reduction of tax sanctions in the voluntary disclosure program has no effect on voluntary tax compliance.Keywords: Covid-19, Tax Compliance, Law No. 7/2021, Taxpayer, Tax Administration Sanction.
Co-Authors ARDIANSYAH ARDIANSYAH Yuniarwati , Yuniarwati