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Jurnal Ilmiah Manajemen & Kewirausahaan
Published by institut ilmu sosial dan bisnis andi sapada
ISSN : -     EISSN : 29644674     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen & Kewirausahaan a is a peer-reviewed journal published by the Faculty of Economics and Business Andi Sapada Institute of Social and Business Sciences. JIMK is published four times a year in March, June, September, and December. This journal provides direct open access to content on the principle of free availability for the public interest and supports a greater global exchange of knowledge.
Arjuna Subject : -
Articles 156 Documents
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Dinamika Persepsi Keadilan Pajak Pada Wajib Pajak Pemula Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 3 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to explore the dynamics of tax fairness perceptions among novice taxpayers. Using a qualitative descriptive-interpretative approach, the research focuses on how novice taxpayers understand and experience tax fairness during their initial interactions with the tax system. Data were collected through in-depth semi-structured interviews with purposively selected informants and analyzed using an interactive qualitative analysis model. The findings indicate that tax fairness is perceived in a subjective and contextual manner, primarily based on personal experiences rather than formal knowledge of tax principles. Novice taxpayers tend to assess fairness through the perceived burden of taxes and the simplicity or complexity of administrative procedures. Procedural experiences and social environments significantly influence how tax fairness is interpreted. Moreover, the study reveals a gap between formal tax compliance and normative acceptance of tax fairness, suggesting that compliance may occur even when perceptions of fairness are not fully established. These findings highlight the importance of adopting a more empathetic and experience-oriented approach in tax administration to strengthen the long-term legitimacy of the tax system.
Evaluasi Wajib Pajak Terhadap Kemudahan Sistem Perpajakan Online Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 3 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to evaluate taxpayers’ perceptions of the ease of use of the online tax system. Using a qualitative descriptive approach, the research explores how taxpayers experience and assess the usability of digital tax services in fulfilling their tax obligations. Data were collected through in-depth semi-structured interviews with purposively selected taxpayers who have used the online tax system, and the data were analyzed using qualitative thematic analysis. The findings indicate that the online tax system offers potential benefits in terms of accessibility and time efficiency. However, the perceived ease of use varies among taxpayers and is influenced by digital literacy, clarity of procedures, system reliability, and the availability of support services. Technical issues, complex processes, and limited guidance reduce users’ comfort and confidence in using the system. These findings suggest that the effectiveness of online tax systems should not be evaluated solely based on technological implementation, but also on users’ experiences and perceptions to ensure a more inclusive and user-oriented digital tax administration.
Di Antara Tahu dan Patuh: Eksplorasi Pemahaman Perpajakan dalam Perspektif Wajib Pajak Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 4 (2025): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to explore taxpayers’ understanding of taxation and its relationship with tax compliance from the taxpayers’ perspective. While tax policy commonly assumes that increased understanding leads to higher compliance, this study challenges the linearity of such an assumption by positioning the relationship between knowing and complying as a complex social phenomenon. Employing a qualitative approach within an interpretive paradigm, this research examines taxpayers’ experiences, interpretations, and considerations in fulfilling their tax obligations. Data were collected through in-depth interviews with individual taxpayers selected purposively and analyzed using thematic analysis. The findings reveal that taxpayers’ understanding of taxation is largely procedural rather than conceptual, while compliance is often driven by external factors such as sanctions and administrative pressure. Moreover, higher levels of understanding do not necessarily result in greater compliance; instead, they may foster critical attitudes toward the perceived fairness and transparency of the tax system. Perceptions of justice, trust in the state, and social environment significantly shape how taxpayers interpret and respond to their tax obligations. This study concludes that tax compliance is a socially embedded phenomenon influenced by the interaction of knowledge, experience, and social context. Therefore, efforts to enhance tax compliance should move beyond technical education toward more human-centered and dialogical approaches.
Kepatuhan Perpajakan dalam Praktik Sehari-hari Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 4 (2025): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Tax compliance is a fundamental aspect in ensuring sustainable state revenue and supporting national development. In daily practice, tax compliance is not only reflected in the fulfillment of formal obligations such as tax reporting and payment, but also in taxpayers’ awareness, attitudes, and behavior toward taxation regulations. This study aims to examine tax compliance in daily practices and to identify factors that influence taxpayer compliance. This research employs a descriptive qualitative method using a literature study approach. Data were collected from textbooks, scientific journals, official reports issued by the Directorate General of Taxes, and relevant taxation regulations. The analysis was conducted by reviewing and synthesizing findings from previous studies related to taxpayer compliance, taxpayer behavior, and taxation administration systems. The results indicate that tax compliance in daily life is influenced by several interrelated factors, including taxpayers’ understanding of tax regulations, perceptions of tax fairness, quality of tax services, and the effectiveness of tax administration systems. The implementation of digital tax systems, such as e-filing and e-billing, has contributed to improving formal compliance by simplifying administrative procedures. However, digitalization has not fully enhanced material compliance due to limitations in tax literacy and digital access among taxpayers. The study concludes that improving tax compliance requires a comprehensive approach that combines regulatory enforcement with educational and persuasive strategies. Enhancing tax literacy, improving service quality, and increasing transparency in tax management are essential to fostering voluntary compliance. Strengthening taxpayer trust in the taxation system is expected to support sustainable tax compliance in the long term.
Persepsi Keadilan Perpajakan dalam Pandangan Wajib Pajak Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 4 (2025): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to examine perceptions of tax fairness from the perspective of taxpayers based on a review of the literature. The research method used is descriptive qualitative with a literature study approach, with data sources in the form of textbooks, scientific journals, policy reports, and relevant tax regulations. The results of the study show that perceptions of tax fairness are an important factor that influences taxpayers' attitudes and behavior towards the tax system. Perceptions of fairness are not singular, but are shaped by several main dimensions, namely distributive justice, procedural justice, and interactional justice. Distributive justice relates to the distribution of the tax burden based on economic capacity, procedural justice relates to the transparency and consistency of tax regulations, while interactional justice relates to the quality of interaction between tax officials and taxpayers. In addition, transparency and the availability of tax information also play a role in strengthening perceptions of fairness. This study concludes that increasing tax compliance does not only depend on regulations and sanctions, but also on the government's efforts to build a fair, transparent, and service-oriented taxation system.
Sistem Perpajakan antara Regulasi dan Realitas Lapangan Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 4 (2025): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study examines the taxation system by exploring the tension between formal regulations and their implementation in real-world practice. While tax regulations are normatively designed to ensure legal certainty and compliance, their application in the field often encounters diverse social and administrative realities. Using a qualitative approach within an interpretive paradigm, this study investigates how tax regulations are understood, interpreted, and enacted by taxpayers in their everyday experiences. Data were collected through in-depth interviews with purposively selected informants who have direct experience with tax compliance, complemented by an analysis of relevant regulatory documents. The findings reveal a noticeable gap between regulatory intentions and practical implementation, as taxpayers’ compliance tends to be administrative and pragmatic rather than grounded in substantive understanding. Moreover, perceptions of fairness, institutional trust, and the quality of interaction with the tax system significantly influence how regulations are received and practiced. This study concludes that challenges in tax compliance cannot be attributed solely to individual taxpayer behavior, but reflect structural and contextual issues within the taxation system. Therefore, improving tax compliance requires approaches that go beyond formal regulation and enforcement, toward more context-sensitive and socially grounded policy implementation.

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