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Contact Name
M. Iswahyudi
Contact Email
m.iswahyudi@untag-banyuwangi.ac.id
Phone
+6282335357256
Journal Mail Official
jurnal.analisa@untag-banyuwangi.ac.id
Editorial Address
Jl. Adi Sucipto 26 Banyuwangi
Location
Kab. banyuwangi,
Jawa timur
INDONESIA
Analisa: Jurnal Manajemen dan Akuntansi
ISSN : 23390603     EISSN : 30327660     DOI : https://doi.org/10.1945/analisa.v12i2
ANALISA : Jurnal Manajemen dan Akuntansi merupakan jurnal peer review yang diterbitkan tiga kali setahun (April, Agustus dan Desember) oleh Fakultas Ekonomi Universitas 17 Agustus 1945 Banyuwangi. Tujuan Analisa adalah ikut serta dalam kemajuan penelitian dan pengembangan di bidang ekonomi dengan menerbitkan penelitian-penelitian berkualitas dan mengikuti tren masa kini. Topik Analisa dibatasi pada ilmu ekonomi bisnis antara lain Akuntansi Keuangan, Pasar Modal, Akuntansi Manajemen, Akuntansi Sektor Publik, Auditing, Perpajakan, Sistem Informasi Manajemen, Sistem Informasi Akuntansi, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasi, Manajemen Sumber Daya Manusia, Manajemen Strategis dan Kewirausahaan. Setiap artikel yang masuk ke redaksi akan dievaluasi oleh redaksi sesuai topiknya. Reviewer tidak mengetahui identitas penulis dan penulis tidak mengetahui identitas reviewer. Selanjutnya artikel akan dikembalikan kepada penulis untuk direvisi, kemudian editor mengambil keputusan berdasarkan rekomendasi reviewer.
Articles 131 Documents
STRENGTHENING INDIVIDUAL TAXPAYER COMPLIANCE THROUGH UNIVERSITY TAX CENTERS: EVIDENCE FROM THE IMPLEMENTATION OF INDONESIA'S HARMONIZATION OF TAX REGULATIONS Wimba Respatia
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026 (in press)
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1349

Abstract

This study investigates the strategic role of the STIESIA Tax Center in enhancing individual taxpayer compliance during the implementation of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP), with particular emphasis on the Voluntary Disclosure Program (PPS). The study adopts a qualitative case study approach to explore how university-based Tax Centers contribute to strengthening taxpayers' understanding and compliance with newly introduced tax regulations. Data were collected through semi-structured interviews with four purposively selected informants, comprising individual taxpayers, a Tax Center user, and a tax consultant. The interview data were complemented by participant observation and documentary analysis. Data were analyzed using the interactive model of data reduction, data display, and conclusion drawing, while methodological triangulation was employed to enhance the credibility and trustworthiness of the findings. The results reveal that the STIESIA Tax Center performs three strategic functions in supporting taxpayer compliance. First, it serves as a tax education institution by disseminating information regarding the Harmonization of Tax Regulations and improving taxpayers' tax literacy. Second, it provides consultation and annual tax return assistance that reduce administrative uncertainty and increase taxpayers' confidence in fulfilling their tax obligations. Third, it functions as an intermediary institution that strengthens collaboration between taxpayers and the Directorate General of Taxes during the implementation of the Voluntary Disclosure Program. These findings suggest that voluntary taxpayer compliance is influenced not only by regulatory enforcement but also by educational support, institutional trust, and accessible consultation services. This study contributes to the literature by highlighting the institutional role of university-based Tax Centers in supporting tax reform and promoting voluntary taxpayer compliance in Indonesia.