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All Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Sahara, Ana Farida
Unknown Affiliation
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.
Transformasi Digital dan Kepatuhan Pajak: Studi Literatur tentang Dampak E-Filing pada Sistem Perpajakan Romadhona, Fatikhah; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.224

Abstract

Digital transformation has become a global phenomenon that significantly impacts various sectors, including Indonesia’s tax system. The implementation of the e-filing system allows taxpayers to report taxes online without having to visit tax offices, thereby accelerating, facilitating, and increasing transparency in the tax reporting process. This study examines the effect of e-filing on taxpayer compliance using compliance data and the number of registered taxpayers from 2021 to 2023. The results indicate that the compliance rate among e-filing users increased from 84.07% in 2021 to 86.97% in 2023. Beyond easing tax reporting obligations, the system also contributes to enhancing state revenue and expanding the taxpayer base. These findings confirm that digital transformation through e-filing is an effective solution for improving the efficiency of tax in Indonesia.
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.
Digital Literacy of Taxpayers and Its Effect on Compliance with Annual Tax Return (SPT) Reporting in Indonesia Aliifah, Rhea Silva; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.227

Abstract

This study aims to examine the effect of digital literacy on taxpayer compliance in electronically submitting the Annual Tax Return (SPT). The digital transformation of the tax system by the Directorate General of Taxes, through platforms like e-Filling and DJP Online, requires taxpayers to possess adequate digital skills. This research uses a literature review method , analyzing national and international studies published between 2021-2025. The findings show that digital literacy significantly contributes to tax reporting compliance. Taxpayers with good digital skills tend to be more compliant and efficient in their reporting process. These findings support the Theory of Planned Behavior, which explains that attitudes, subjective norms, and perceived control over technology influence compliance intention. This research is also relevant to the academic context of Tax Planning and Tax Accounting, as digital literacy underpins effective tax reporting and accurate recording. Therefore, enhancing taxpayers digital literacy is a strategic step toward improving compliance and optimizing digital taxation systems.
Implementation of Tax Administration Services and its Challenges at KPP Pratama Jakarta Kebon Jeruk Satu: A Review of Field Practices Melanda, Rena Renata; Putra, Yananto Mihadi; Sahara, Ana Farida
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.228

Abstract

This article aims to examine the implementation of tax administration services at the Jakarta Kebon Jeruk Satu Tax Office (KPP Pratama Jakarta) through a literature review approach based on industry experience. The focus of this article covers annual tax return assistance services, the implementation of Business Development Services (BDS), and digital public relations activities. The review indicates that the KPP has implemented various technology-based service strategies and public education to improve taxpayer compliance. However, several obstacles, such as low digital literacy, limited training facilities, and less than optimal reach of social media content, remain challenges in service implementation. This article provides an overview of tax practices in the field and offers several recommendations for future improvements.
Co-Authors Aliifah, Rhea Silva Izzat, Fadjar Hibbatul Melanda, Rena Renata Rahmahdina, Indira Dristi Romadhona, Fatikhah Yananto Mihadi Putra