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All Journal Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Al-Zayn: Jurnal Ilmu Sosial & Hukum
Rani Cahyati
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh E-Filing terhadap Minat Membayar Pajak Mahasiswa dan Fresh Graduate Universitas Lampung Rani Cahyati; Theodora Monica Ismoyo; Syafiqo Naila Putri; Mega Metalia; Ratna Septiyanti
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 5 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i5.2402

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-Filing terhadap minat membayar pajak pada mahasiswa dan fresh graduate Universitas Lampung. Latar belakang penelitian ini didasarkan pada perkembangan sistem administrasi perpajakan digital yang memudahkan wajib pajak dalam memenuhi kewajiban perpajakannya. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan teknik survey menggunakan kuesioner. Sampel penelitian terdiri atas 100 responden, yang meliputi mahasiswa tingkat akhir dan fresh graduate dari Program Studi Perpajakan dan Akuntansi Universitas Lampung. Data dianalisis menggunakan analisis regresi linier sederhana untuk menguji pengaruh antara variabel e-Filing (X) terhadap minat membayar pajak (Y). Hasil penelitian menunjukkan bahwa e-Filing berpengaruh positif dan signifikan terhadap minat membayar pajak. Artinya, semakin mudah, efisien, dan transparan sistem e-Filing, maka semakin tinggi pula minat mahasiswa dan fresh graduate untuk membayar pajak. Temuan ini menegaskan pentingnya optimalisasi sosialisasi dan edukasi penggunaan e-Filing dalam rangka meningkatkan kepatuhan pajak generasi muda
Analisis Hambatan Pemenuhan Bukti Setoran Pph Final sebagai Persyaratan Balik Nama Sertifikat Tanah di Kantor Pertanahan Kota Bandar Lampung Rani Cahyati; Ratna Septiyanti
Eksekusi : Jurnal Ilmu Hukum dan Administrasi Negara Vol. 4 No. 2 (2026): Mei: Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/eksekusi.v4i2.2403

Abstract

This study analyzes the obstacles in fulfilling the proof of deposit for Final Income Tax (PPh Final) as a requirement for land certificate name transfer at the Land Office of Bandar Lampung City. These obstacles impact legal uncertainty regarding land ownership and slow down public services. The research employs a descriptive analytical method with a qualitative approach. Data were collected through in-depth interviews with counter officers, verifiers, and the Land Rights Determination and Registration section, as well as direct observation and documentation at the local office. The findings identify three main classifications of obstacles. First, technical obstacles include payment data not being readable in the Land Office Computerization System (KKP) and barcodes on tax clearance certificates being unreadable. Second, administrative obstacles encompass data mismatches (nominal amounts, identities, Tax Object Numbers) and incomplete documents. Third, document-related obstacles include poor-quality photocopies and discrepancies in tax dates or years. Contributing factors are data entry errors (human error), lack of thoroughness, integration issues between the KKP system and the tax system, as well as taxpayers' low technical understanding. The consequences include process delays, re-verification with the tax office, and document returns. This study concludes that system-related obstacles, particularly the lack of optimal integration, are dominant. Recommended improvements include integrating the KKP system with the Directorate General of Taxes, enhancing automatic validation, simplifying validation procedures at the tax office, and increasing tax literacy among taxpayers.
Co-Authors Mega Metalia, Mega Ratna Septiyanti Syafiqo Naila Putri Theodora Monica Ismoyo