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All Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Sahara, Ana Farida
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Tax Knowledge and Understanding in Individual Taxpayer Compliance: Literature Review and Case Study of the Kebon Jeruk Satu Tax Office Izzat, Fadjar Hibbatul; Sahara, Ana Farida; Putra, Yananto Mihadi
Social and Economic Bulletin Vol. 2 No. 1 (2025): SEBI Journal January 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v2i1.238

Abstract

This study aims to analyze the influence of tax knowledge and understanding on individual taxpayer compliance through a literature review and a case study at the Primary Tax Office (KPP) Jakarta Kebon Jeruk Satu. The literature review indicates that the majority of previous research concludes that tax knowledge and understanding have a positive impact on taxpayer compliance. The case study reveals that individual taxpayers with more than one employer often experience tax underpayment due to the repeated application of Non-Taxable Income (PTKP) by each employer. This phenomenon leads many taxpayers to feel that they are not responsible for the resulting tax shortfall and therefore choose not to submit their annual tax return. These findings suggest that low compliance levels are driven by a lack of understanding and awareness of the self-assessment system and prevailing tax regulations. Therefore, enhancing tax education and outreach to improve knowledge and understanding among taxpayers and employers is crucial to increase compliance and national tax revenue.
Efektivitas Kegiatan Relawan Pajak RENJANI Dalam Mendorong Kesadaran Pajak Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Kebon Jeruk Satu Rahmahdina, Indira Dristi; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.225

Abstract

The Tax Volunteer Program for the Country (Renjani) is an initiative of the Directorate General of Taxes (DGT) that aims to increase public tax awareness and compliance, especially individual taxpayers and MSMEs, through collaboration with universities and Tax Centers by empowering students as volunteers. The program is implemented through volunteers training, placement at Tax Offices (KPP) and Tax Centers, tax education, and MSME assistance in fulfilling tax obligations, with implementation locations including KPP Pratama Jakarta Kebon Jeruk Satu. The evaluation shows that Renjani is effective in increasing that reporting of Annual Tax Return (SPT) and strengthening public trust in DGT, thus demonstrating the importance of synergy between DGT and universities in encouraging voluntary tax compliance and supporting the optimization of state revenue for national development, which is relevant to be applied at KPP Pratama Kebon Jeruk Satu to encourage broader tax awareness of individual taxpayers.
Co-Authors Izzat, Fadjar Hibbatul Rahmahdina, Indira Dristi Yananto Mihadi Putra