Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Priviet Social Sciences Journal
Mahwiyah Mahwiyah
Department of Tax Accounting, Pamulang University
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of the influence of tax knowledge and tax compliance on the perception of tax revenue among MSME actors in Cibungbulang District at KPP Pratama Ciawi Nurmalasari Nurmalasari; Mahwiyah Mahwiyah
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1118

Abstract

This study examines how tax understanding and taxpayer compliance contribute to improving regional tax revenue among micro, small, and medium enterprises registered at a local tax office. This study adopts a quantitative approach supported by survey responses from business actors actively engaged in fulfilling their tax obligations. The analysis highlights that a higher level of tax understanding encourages taxpayers to perform their administrative duties more accurately, creating a stronger awareness of legal responsibilities and the role of taxation in regional development. Although taxpayer compliance varies across respondents, the combined influence of both variables has meaningful implications for strengthening the effectiveness of local tax collection. The findings emphasize the importance of continuous socialization, targeted guidance programs, and enhanced tax literacy to ensure that business actors are better equipped to meet regulatory requirements. This study contributes to the growing discourse on taxpayer behavior and regional fiscal capacity.
Analysis of the influence of tax understanding and taxpayer compliance on tax revenue perception among MSMEs in Ciomas District at KPP Pratama Ciawi Deswita Puji Lestari; Mahwiyah Mahwiyah
Priviet Social Sciences Journal Vol. 6 No. 6 (2026): June 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i6.1119

Abstract

This study investigates the influence of tax understanding and taxpayer compliance on the perception of tax revenue among micro, small, and medium enterprises located in Ciomas District and registered at the local tax office. The research employs a quantitative approach using a structured questionnaire to capture respondents’ views regarding their knowledge of tax obligations and their compliance behavior. The analysis reveals that taxpayer compliance plays a meaningful role in shaping positive perceptions of tax revenue, while tax understanding shows a weaker contribution when assessed individually. However, both factors collectively strengthen the overall perception of the effectiveness of tax revenue management. The findings highlight the importance of continuous tax education and supportive compliance strategies to enhance trust and awareness among small business taxpayers. This study contributes to the understanding of behavioral aspects of taxation within the MSME sector
Comparative analysis of net and gross-up methods in PPh 21 calculation as a tax planning strategy Novita Djuliani; Mahwiyah Mahwiyah
Priviet Social Sciences Journal Vol. 6 No. 6 (2026): June 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i6.1121

Abstract

This study examines the application of tax planning through net and gross-up methods to determine employee income tax within an educational foundation. Using a descriptive quantitative approach, this study analyzes payroll components, employee benefits, and the treatment of tax obligations under both methods. The findings indicate that the net method provides administrative simplicity but reduces employees’ take-home pay, whereas the gross-up method increases employee welfare by allowing the institution to bear the tax burden as a deductible expense for the institution. The comparison highlights that the gross-up method offers a stronger alignment with organizational objectives related to transparency, compliance, and financial efficiency. This study contributes to a deeper understanding of tax planning strategies in nonprofit entities and provides practical insights for institutions seeking to optimize their compensation structures while maintaining adherence to prevailing regulations.
Co-Authors Deswita Puji Lestari Novita Djuliani Nurmalasari Nurmalasari