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INDONESIA
Jurnal Pajak Vokasi (JUPASI)
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : -     EISSN : 26861585     DOI : https://doi.org/10.31334/jupasi
Core Subject : Social,
Social Sciences
Jurnal Pajak Vokasi (JUPASI) adalah jurnal nasional yang diterbitkan oleh Program Vokasi untuk Program Studi Perpajakan Institut Ilmu Sosial dan Manajemen STIAMI. Jurnal Pajak Vokasi (JUPASI) memuat artikel dan bentuk karya tulis ilmiah lainnya tentang analisis berbagai masalah dalam bidang perpajakan. Jurnal Pajak Vokasi (JUPASI) terbit dua kali dalam setahun, yaitu setiap bulan Maret dan September. Jurnal Pajak Vokasi (JUPASI) menerima artikel ilmiah dari para Akademisi, Praktisi dan Pemerhati dibidang perpajakan. Pengiriman artikel dilakukan dengan menggunakan template Jurnal Pajak Vokasi (JUPASI). Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dalam bentuk apapun.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 105 Documents
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Evaluasi Kebijakan Pemberian Insentif Pajak Bagi Wajib Pajak yang Terdampak Covid-19: Studi Kasus di KPP Wajib Pajak Besar Satu Heri Hendrianto; Hasan Rachmany
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

The Covid-19 pandemic has caused a major shock to the national economy, prompting the government to issue tax incentive policies to ease the burden on taxpayers. This study evaluated the tax incentive policy for taxpayers affected by covid-19 at the Large Tax Office One (KPP Wajib Pajak Besar Satu) using the six public evaluation criteria by William Dunn: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The research adopts a qualitative approach, with data collected through in-dept interviews and document analysis. The problem formulation includes questions regarding the background of the tax incentive regulation implementation, obstacles that hinder optimal execution, and proposed actions to prevent the recurrence of similar phenomena. The objectives of the study include understanding the policy background, identifying the causes of suboptimal implementation, and formulating appropriate recommendations. The results show that the implementation of the tax incentive policy was relatively effective and efficient, although there were administrative barriers, limitations related to business field classification (KLU), and a lack of public outreach. This study recommends simplifying procedures and expanding the scope of incentives in the future as part of an emergency fiscal response. Keywords: Policy Evaluation; Tax Incentives; Covid-19; Taxpayer; Large Tax Office
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Pelayanan KPP terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Jakarta Senen Tahun 2025 Teuku Tharmizi; Safri Nurmantu
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This study aims to analyze the influence of taxpayer knowledge, taxpayer awareness, and tax office services on taxpayer compliance at the Jakarta Senen Primary Tax Office in 2025. The research method uses a quantitative approach with multiple linear regression analysis. Data were collected through the distribution of questionnaires to taxpayers, with six statement items for each variable. The results show that taxpayer knowledge positively affects compliance by 26.9%. Taxpayer awareness contributes 64.3%, while tax office services contribute 69.8%. Simultaneously, these three variables explain taxpayer compliance by 73.4% (R Square = 0.734). This research is expected to provide input for the Jakarta Senen Primary Tax Office in improving service strategies and taxpayer education to strengthen tax compliance. Keywords: Taxpayer Knowledge; Taxpayer Awareness; Tax Office Services; Taxpayer Compliance
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Madya Dua Jakarta Utara Deasy Haryanti; Dian Wahyudin
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Taxpayer compliance remains a challenge in optimizing state revenue. This low compliance rate is influenced by various factors, including tax knowledge, tax socialization, and service quality. This study aims to analyze the influence of tax knowledge, tax socialization, and service quality on taxpayer compliance at the Madya Dua Jakarta Utara Tax Office (KPP). This study uses a quantitative approach with a population of 142 individual taxpayers and a sample of 104 respondents determined using the Slovin formula. The results show that tax knowledge has a significant influence on taxpayer compliance with a regression coefficient of 0.568, a coefficient of determination value of 0.355, or an influence of socialization on taxpayer compliance of 35.5%, and a t-value of 5.552 > t-table 1.983. Tax socialization also has a significant influence with a regression coefficient of 0.791. The coefficient value is 62.6, meaning that tax socialization influences compliance by 62.6%, and the t-value is 13.058 > t-table. Service quality has a significant influence on compliance with a regression coefficient of 0.782. The coefficient value is 0.611, indicating that the influence of service quality on compliance is 61.1%, and the calculated t-value is 12.670 > t-table. Simultaneously, the three independent variables have a very strong relationship with taxpayer compliance, with a correlation coefficient of 0.811 and a coefficient of determination of 0.658, or the influence of tax knowledge, tax socialization, and service quality is 65.8%. The resulting regression equation is Y = 22.479 + 0.242X1 + 0.265X2 + 0.555X3. The F-test yielded a calculated F value of 64.256 > table F 3.09, indicating that the regression model used is significant. Thus, tax knowledge, tax socialization, and service quality, both partially and simultaneously, significantly influence taxpayer compliance at the Madya Dua Tax Office in North Jakarta. Keywords: Tax Knowledge; Tax Socialization; Service Quality; Taxpayer Compliance
Pengaruh Digitalisasi Sistem Layanan Perpajakan, Insentif Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Di KPP Madya Dua Jakarta Utara Zenal Abidin; Dian Wahyudin
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This study aims to analyze the effect of digitalization of tax service systems, tax incentives, and tax sanctions on taxpayer compliance at the Madya Dua Tax Office in North Jakarta. This study is motivated by the importance of improving tax compliance through the optimization of digital services, the provision of incentives, and the enforcement of tax sanctions. The research method used is quantitative. Data was collected through the distribution of questionnaires and direct observation of taxpayers. The population in this study consisted of 142 taxpayers, with a sample of 105 taxpayers determined using the Slovin formula. Data analysis techniques used descriptive statistics and inferential statistics, namely multiple linear regression analysis, correlation coefficient tests, and determination coefficients. The results of the study indicate that the digitalization of tax services has a significant effect on taxpayer compliance of 41.8%, with a t-value of 2.141 > t-table 1.983. Tax incentives also have a significant effect of 28.4%, with a t-value of 2.469 > t-table 1.983. Tax penalties have a significant effect of 23.9% on taxpayer compliance, with a t-value of 12.739 > t-table 1.983. Simultaneously, the three independent variables have a strong influence on taxpayer compliance with a correlation coefficient of 0.648 and a coefficient of determination of 0.420. The F-calculated value of 24.812 is greater than the F-table value of 3.09, so the regression model is considered significant. Keywords: Tax Service Digitalization; Tax Incentives; Tax Penalties; Taxpayer Compliance
Pengaruh Penggunaan Aplikasi E-Faktur, Aplikasi E-Bupot Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Badan Di Kantor Pelayanan Pajak Madya Dua Jakarta Utara Dedy Setiawan Priyohadi; Dian Wahyudin
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Corporate taxpayer compliance remains a challenge at the Madya Dua Jakarta Utara Tax Office, as evidenced by the continued occurrence of late tax reporting and payment. This phenomenon underscores the importance of optimizing various tools such as the implementation of the e-Invoice Application, e-Bupot Application, and tax audits. This study aims to analyse the impact of the implementation of the e-Invoice Application, e-Bupot Application, and Tax Audits on corporate taxpayer compliance. The method used is quantitative research with a population of 206 corporate taxpayers and a sample of 67 respondents. The results of the study indicate that the implementation of the e-Invoice Application is in the moderate category with a significant influence on taxpayer compliance of 60.1% (t-calculated = 2.141 > t-table = 1.997), the e-Bupot Application is in the good category with a significant influence of 68.4% (t-calculated = 7.789 > t-table = 1.997), and Tax Audits are in the moderate category with a significant influence of 53.9% (t-calculated = 12.739 > t-table = 1.997). Simultaneously, the three independent variables have a significant effect on Taxpayer Compliance, with a correlation coefficient (r) of 0.749 indicating a strong relationship, and a determination coefficient (r²) of 0.561 or 56.1%. The F-test shows that F count is 58.462, which is greater than F table 3.14, so the multiple regression model used is significant. Keywords: e-invoice; e-bupot; tax audit; taxpayer compliance

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