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Jurnal Inovasi Pajak Indonesia
Published by PT Inovasi Analisis Data
ISSN : 30478774     EISSN : 30483794     DOI : https://doi.org/10.69725/jipi.v1i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Inovasi Pajak Indonesia (JIPI) adalah platform yang menggali inovasi dalam sistem perpajakan Indonesia, mulai dari gagasan baru hingga teknologi, kebijakan, dan praktik yang memperbaiki tata kelola pajak. Dengan fokus pada publikasi artikel berkualitas tinggi, JIPI mencakup topik seperti analisis kebijakan pajak dan penerapan teknologi dalam administrasi perpajakan, bertujuan untuk mendalami pemahaman dan praktik perpajakan melalui pendekatan inovatif. Selain itu, JIPI menekankan pentingnya transparansi dalam perpajakan dan berupaya mendorong kemajuan negara serta para wajib pajak. Dengan upaya yang terus-menerus untuk memastikan pengakuan dan indeksasi oleh lembaga-lembaga terkemuka, JIPI berperan sebagai wadah bagi para ilmuwan, praktisi, dan pembuat kebijakan untuk berbagi pengetahuan dan temuan terkini dalam ranah perpajakan, dengan tujuan mendukung kemajuan negara dan keterlibatan yang lebih besar dari para wajib pajak.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Application based solutions for trading companies to analyse tax corrections Dwi Wibawa, Koerniawan; Sugiharto; Septianto, Tri
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.205

Abstract

Purpose – This study analyses the implications of application-based solutions in attaining uncomplicated fiscal corrections for trading companies. It elucidates on the necessity of digitalization for tax corrections, its efficient tax re-adjustment measures and standard application models of tax compliance.Design/methodology/approach – This study analyses the implications of application-based solutions in attaining uncomplicated fiscal corrections for trading companies. It elucidates on the necessity of digitalization for tax corrections, its efficient tax re-adjustment measures and standard application models of tax compliance.Findings – The findings determine that the correction mechanisms have advanced accuracy, transparency and compliance while eliminating manual errors and curtailing administrative loads. The research outlines common challenges faced by companies in undertaking fiscal corrections and indicates areas for technology led solutions to enhance efficiency.Originality/value – This research provides the literature on financial digitalization with hands-on implications of technology integration within financial governance. These findings, therefore, offer useful insights for companies and legislators to streamline fiscal compliance with the help of application-based interventions.Research Implications – This study emphasizes the need for digital transformation in tax correction processes and indicates that organizations that adopt technology would be acknowledged showcasing enhanced efficiency and competitive advantage. Subsequent studies may broaden the focus to include a range of sectors and employ quantitative techniques to improve for generalizability.
Influence of service quality, moral obligations and tax sanctions on compliance Oktaviani Putri, Dela; Ika Sulistyawati, Ardiani
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.206

Abstract

Purpose – This research aims to investigate the effect of service quality, tax sanctions, and moral obligation on hotel taxpayer compliance. In the backdrop of an evolving tax landscape, having knowledge of these determinants is essential for enhancing voluntary compliance and developing effective tax administration policies.Design/methodology/approach – The paper follows a quantitative approach with multiple regression analysis. A structured survey was used to collect data from hotel taxpayers, and various statistical tests were performed to ensure the robustness of the model, including testing for normality, multicollinearity, and heteroskedasticity.Findings – The findings suggest that service quality plays a significant role in taxpayer compliance and emphasises the need for effective tax administration as a means of promoting voluntary compliance. However, tax punishment and moral suasion fail to make a dent, which means sticks and carrots alone do not sway the taxpayer.Originality/value – This paper adds to the literature by offering empirical evidence on the determinants of hotel taxpayer compliance and the role of service-oriented tax administration. The findings are at odds with enforcement-centered approaches and call for policy changes towards trust building and service improvement strategies.Research Implications – The paper highlights the importance of taxpayer service and engagement; skills that should be weighted over punishment in the eyes of tax authorities. Future research should study digital tax administration and behavioral interventions to increase compliance even more
The impact of taxpayer awareness, tax sanctions and the level of education on taxpayer compliance Cinta Lidya, Rediva; Berliana Putri, Amalia; Amrulloh, Amri
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.208

Abstract

Purpose - The study exmaines the effect of taxpayer awareness, tax sanctions, and education level on taxpayer compliance.Design/methodology/approach - The study uses a quantitative approach, utilizing survey data obtained from individual taxpayers registered at a tax office. Tests of reliability and validity are carried out to confirm the soundness of the measurement tools.Findings – The study identifies taxpayer awareness and tax sanctions as significant determinants of taxpayer compliance but education level as an insignificant factor. High informality is maintained by a general fear of being caught, rather than by formal education levels which controlled the approach of the informal worker.Originality/value – This research adds to the existing literature by offering empirical evidence around factors influencing taxpayer compliance, especially in the development of tax policies where awareness campaigns and enforcement mechanisms are prioritized. These insights will allow tax authorities to design even more effective strategies aimed at inducing the tax compliance rate.Research Implications – This study provides implications for tax administrations as it emphasizes the importance of conducting strong awareness programs along with consistent enforcement of sanctions to better ensure taxpayer compliance.
Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception Indah Wahyuni, Putri; Fatma Meimun, Najela Tsaqila; Amrulloh, Amri
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.209

Abstract

Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ethics, and tax evasion perception were measured using a structured questionnaire with a five-point Likert scale. SPSS was used to analyse the data, employing multiple regression analysis, with the measurement held to validity and reliability tests.Findings – The results demonstrates that tax discrimination and weak taxpayer ethics increase tax evasion perception while strong tax knowledge and high tax sanctions serve as deterrent factors. The results underscore the role of a fair and transparent taxation system in mitigating tax evasion tendencies.Originality/value – This study adds to the tax compliance literature by combining a behavioral and regulatory perspective of tax compliance. For this reason, it delivers empirical insight about the influence of perceived fairness and ethical issues upon tax compliance attitudes in emerging economies.Research Implications – The research holds great significance for tax authorities in formulating more equitable tax legislation with improved enforcement mechanisms. Providing an understanding of taxes, as well as strict but fair penalties, can improve taxpayer compliance and minimize risk of evasion
Amnesty's theory and practice study on income and political effectiveness Djazuli , Nisrochah; Laili Azizah, Nur; Alfi Renata, Revida; Gisa Putri, Nindya; Fadhilah Shidqiyah, Monna; Amrulloh, Amri
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 3 (2024): JIPI-October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v1i3.207

Abstract

Purpose – This research explores the effectiveness of the tax amnesty policy in Indonesia by assessing its effect on tax revenue, taxpayer compliance and administrative efficiency.Design/methodology/approach – A qualitative descriptive approach using in-depth interviews with tax administrators, policy experts with knowledge, experience and/or understanding of the tax amnesty scheme, and taxpayers participating in the tax amnesty scheme, with research and policy implications.Findings – The findings suggest that tax amnesty programs will yield additional revenues in the very short term, but their success also hinges on effective enforcement mechanisms, the legal environment and informing the taxpayer. Concerns over legal uncertainty and perceived inequities resulted in mixed compliance outcomes, articulated by many taxpayers. This study indicates potential for improved voluntary compliance within tax amnesty framework through the use of AI-led tax monitoring, blockchain-enabled compliance verification, and tough post-amnesty deterrence mechanisms.Originality/value – This research provides such a comprehensive assessment of tax amnesty policies in a developing economy context and novel policy suggestions derived from its findings. The study provides a solution-oriented trajectory for tax compliance and administrative efficiency within the context of digital transformation and regulatory reforms.Research Implications – It is recommended that policymakers avoid black-box thinking and rather pursue a balanced range of measures such as tax incentives, legal certainty, and digital monitoring channels so that tax amnesty programs can ultimately serve the objective of revenue sustainability and long-term compliance.

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