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All Journal INVOICE : JURNAL ILMU AKUNTANSI Amnesty: Jurnal Riset Perpajakan
Taufeni Taufik
Faculty of Economics and Business, Riau University
Economics, Econometrics & Finance

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Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru Sefita Nahdia Syifa; Taufeni Taufik; Atika Zarefar
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/hrs8pm75

Abstract

This study investigates the determinants of tax compliance among individual taxpayers engaged in business and freelance activities at the Pratama Tax Office (KPP) of Senapelan, Pekanbaru. The research examines the influence of four key variables—taxation socialization, level of taxation understanding, taxpayer awareness, and tax sanctions—on individual taxpayer compliance. Using a purposive sampling method, 110 respondents were selected based on specific criteria, including registration at the tax office and submission of the Annual Tax Return (SPT) form 1770. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 30. The findings reveal that the level of taxation understanding, taxpayer awareness, and tax sanctions significantly affect tax compliance. In contrast, taxation socialization does not have a statistically significant impact. These results suggest that improved understanding of tax regulations, enhanced civic awareness, and effective enforcement of sanctions play critical roles in increasing taxpayer compliance. However, the lack of impact from socialization programs may be attributed to limited outreach or low participation in tax education activities. The study highlights the need for intensified and targeted educational campaigns by tax authorities to foster compliance, especially among self-employed individuals and freelancers. Additionally, the enforcement of tax sanctions should remain firm and transparent to deter non-compliance. These findings provide practical insights for policymakers and tax administrators in designing more effective compliance strategies. Future research should consider incorporating other potential variables, such as trust in tax institutions, quality of tax services, and digital literacy, to gain a more comprehensive understanding of taxpayer behavior.
The Influence of Whistleblowing, Forensic Accounting, Professional Skepticism, and Investigative Audits on Fraud Detection (A Study on Representatives of BPK and BPKP) Putri Mai Sarah; Taufeni Taufik; Suci Nurulita
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/xkb1ka60

Abstract

This study examines the impact of whistleblowing, forensic accounting, professional skepticism, and investigative audits on fraud detection in the public sector, with a specific focus on auditors at the BPK and BPKP Representative Offices in Riau Province, Indonesia. The research adopts a quantitative design, using primary data collected through questionnaires distributed to all 95 auditors, applying a saturated sampling technique. Data analysis was conducted using multiple linear regression with IBM SPSS version 30. The findings demonstrate that whistleblowing, forensic accounting, professional skepticism, and investigative audits each have a significant and positive effect on fraud detection. Among these, professional skepticism and forensic accounting practices were identified as particularly influential factors in enhancing the ability of auditors to uncover fraud. The theoretical contribution of this study lies in expanding the literature on fraud detection in the context of emerging economies, emphasizing the role of whistleblowing mechanisms, forensic accounting tools, and auditors’ professional judgment. From a practical perspective, the results underscore the importance of improving auditors’ competencies through continuous training, strengthening investigative audit procedures, and promoting organizational cultures that encourage whistleblowing. These findings provide valuable insights for policymakers, auditing institutions, and scholars interested in improving the effectiveness of fraud detection within government auditing bodies. Ultimately, the study highlights the need for integrated strategies that combine technical, ethical, and organizational elements to enhance audit quality and accountability in the public sector.
Co-Authors Atika Zarefar Putri Mai Sarah Sefita Nahdia Syifa Suci Nurulita