ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM

The purpose of the study was to analyze: (1) The influence of digitalization of the tax system on taxpayer compliance, (2) The influence of taxpayer understanding on taxpayer compliance, (3) The influence of taxpayer awareness on taxpayer compliance, (4) The influence of digitalization of the tax system, understanding of taxes, and simultaneous taxpayer awareness on small micro business (SMEs) individual taxpayer compliance. Data was collected using questionnaires and documentation. The population studied was all SMEs individual taxpayers registered at the East Denpasar Pratama Tax Service Office. The sample was taken from 100 taxpayers using the Slovin formula with convenience sampling technique. The data analysis technique is the Partial Least Square technique at a significance level of 5%. The research results show that (1) Digitalization of the tax system has a positive and significant effect on taxpayer compliance, (2) Taxpayer understanding has a positive and significant effect on taxpayer compliance, (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance, (4) Digitalization of the tax system, tax understanding, and taxpayer awareness simultaneously have a positive and significant effect on SMEs individual taxpayer compliance

Core tax administration system: the power and trust dimensions of slippery slope framework tax compliance model

This research aims to understand whether the Core Tax Administration System (CTAS) will strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax compliance model. The research hypothesis is that the implementation of the CTAS will strengthen the power and the trust dimensions of the SSF tax compliance model. This qualitative study uses the Krippendorff content analysis technique. The data come from discourses by tax authorities and tax practitioners related to the CTAS published on YouTube channels. The study finds that the words that most often appear are ‘CTAS’, ‘integrated’, ‘data’, ‘taxpayer compliance’, ‘tax revenue’, ‘comparative compliance arrangement’, ‘identity number’, ‘taxpayer registration number’, ‘audit’, ‘service’, and ‘trust’. A number of the texts are related to strengthening the power to integrate taxpayer data to create comparative compliance arrangements and increase tax revenue. According to the SSF tax compliance model, which is formed on the concepts of power and trust, improving professional services using the CTAS will improve taxpayers’ trust in the tax authority. This study answers the research hypothesis by finding that the implementation of the CTAS will begin by strengthening the power of the tax authority, and that this will be followed by increased trust. The Technology Acceptance Model (TAM) theory explains the increase in the tax authority’s power through the implementation of the CTAS from the perspective of perceived usefulness. Strengthening this power gives legitimacy to the tax authority to develop programmes that support an increase in tax revenues after integrating the taxpayer profile data

THE EFFECT OF TAXPAYER UNDERSTANDING AND USE OF E-FILING ON TAXPAYER COMPLIANCE WITH TAX VOLUNTEER AS MODERATING VARIABLE

The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer program. The purpose of this study is to examine the effect of taxpayer understanding and the use of e-filing on individual taxpayer compliance with Tax Volunteer as a moderating variable. This study analyzed primary data from questionnaires distributed to 100 individual taxpayers at Tax Volunteer assistance locations at KPP Badung Utara and KP2KP Kerobokan through e-Riset. The sampling technique used is the purposeful technique of sampling. Statistical testing to test the hypothesis using the Partial Least Square (PLS) test tool with SmartPLS 3.0. The analysis results showed that the tax payer understanding and the use of e-filing have a positive effect on taxpayer compliance. Tax Volunteer can weaken the relationship between understanding of taxpayers on taxpayer compliance. Tax Volunteer can strengthen the relationship between e-filing on taxpayer compliance.</jats:p

Analysis of Government Regulation in Lieu of Law (PERPPU) No 1 of 2020 Implementation on Income Tax Payable in Overcoming Financial Complication During the Covid-19 Pandemic (Case Study on CV KP)

This study aims to compare the income tax payable and income tax 25 due to the adjustment of the corporate income tax rate payable on CV KP which is a corporate taxpayer affected by the Covid-19 pandemic who undergoes the adjustment of the corporate income tax rate based on PERPPU No. 1 of 2020. The data collection technique used was documentation technique with comparative descriptive data analysis techniques. The results showed that a 22% rate adjustment application result in relief of IDR 27.419.811,00 obtained by CV KP. The amount of income tax 25 by a 22% rate application and tax incentives in 2020 is IDR 15,266,362.00 for the April-June and the July-December is IDR 10,904,544.00, and income tax 25 in 2021 obtained relief of IDR 7. 739,900.00 for the period from April to June while the period from July to December returned to Rp. 15,479,801.00. CV KP should be able to save cash dibursement in 2020 during the Covid-19 pandemic to maximize the rate adjustment so that it does not cause a large overpayment. Thus, CV KP should make a separate calculation in determining the amount of income tax 25 by a 20% rate for the current year 2022.</jats:p

Accountants’ perspective on tax amnesty enhances tax compliance dimensions in extended slippery slope framework

This study explores the accountants’ (academic, auditor, and attorney) perspective on tax amnesty to enhance tax compliance dimensions in a slippery slope framework in Indonesia. Data were extracted by interviewing accountants, and the manuscripts analyzed from three perspectives, namely values, governance, and prosperity, to ground the values of the Pancasila Ideology in fundamental tax strategy. The behavior of taxpayers participating in Tax Amnesty (TA) and the Voluntary Disclosure Program (VDP) is a rational choice from the perspective of values in terms of the value of economic benefits. Accountants’ views from values, governance, and prosperity perspectives are that TA and VDP have not been able to improve long-term compliance; therefore, a derivative policy is required after TA and VDP. It is highly recommended to develop a policy for tracking assets reported in the TA and VDP as potential future taxes, not by developing a similar policy in the form of tax amnesty. The novelty of this study lies in the formulation of fundamental sincerity values, balancing governance, and a sustainable prosperity viewpoint within the extended slippery slope framework

MODEL AUTHENTIC SELF-ASSESSMENT DALAM PENGEMBANGAN EMPLOYABILITY SKILLS MAHASISWA PENDIDIKAN TINGGI VOKASI

Tujuan penelitian ini adalah mengembangkan perangkat penilaian guna mengevaluasi capaian employability skills yang diintegrasikan dalam pembelajaran aplikasi basis data. Model penilaian yang dikembangkan merupakan kombinasi dari penilaian diri sendiri dan penilaian otentik, diusulkan dengan sebutan model authentic self-assessment. Langkah-langkah pengembangan model authentic self-assessment meliputi penentuan standar, penentuan tugas otentik, pembuatan kriteria, dan pembuatan rubrik. Hasil pengembangan perangkat penilaian terdiri atas: (1) model penilaian kemampuan pemecahan masalah; (2) model penilaian kemampuan mengelola diri sendiri; dan (3) model penilaian capaian pembelajaran aplikasi basis data. Model ini dapat digunakan untuk menilai aspek kognitif, afektif, dan psikomotorik. Hasil uji coba meng-indikasikan capaian kemampuan pemecahan masalah dan kemampuan mengelola diri termasuk kategori baik, serta kompetensi merancang aplikasi basis data secara konseptual dan logikal termasuk kategori tinggi. Model ini juga telah memenuhi prinsip-prinsip dasar penilaian, yakni prinsip validitas, prinsip reliabilitas, terfokus pada kompetensi, komprehensif, prinsip objektivitas, dan prinsip mendidik. Kata kunci: penilaian otentik, penilaian diri, keterampilan pemecahan masalah, keterampilan mengelola diri, pendidikan vokasi ______________________________________________________________ AUTHENTIC SELF-ASSESSMENT MODEL FOR DEVELOPING EMPLOYABILITY SKILLS STUDENT IN HIGHER VOCATIONAL EDUCATION Abstract The purpose of this research is to develop assessment tools to evaluate achievement of employability skills which are integrated in the learning database applications. The assessment model developed is a combination of self-assessment and authentic assessment, proposed as models of authentic self-assessment. The steps of developing authentic self-assessment models include: identifying the standards, selecting an authentic task, identifying the criteria for the task, and creating the rubric. The results of development assessment tools include: (1) problem solving skills assessment model, (2) self-management skills assessment model, and (3) competence database applications assessment model. This model can be used to assess the cognitive, affective, and psychomotor achievement. The results indicate: achievement of problem solving and self-management ability was in good category, and competencies in designing conceptual and logical database was in high category. This model also has met the basic principles of assessment, i.e.: validity, reliability, focused on competencies, comprehen-sive, objectivity, and the principle of educating. Keywords: authentic assessment, self-assessment, problem solving skills, self-management skills, vocational educatio

The Influence of Implementation of E-Samsat and Tax Relief on the Motor Vehicle Taxpayer Compliance in Gianyar Regency during the Pandemic Covid-19

The aim of this research is to examine the implementation of e-samsat and tax relief on the motor vehicle taxpayer compliance in Gianyar Regency during the pandemic covid-19. This research used questionnaires method to collect the primer data. The questionnaires were distributed in Gianyar Samsat Office, in the form of 100 samples of motor vehicle taxpayers by using Slovin’s formula. The accidental sampling technique was applied to collect the samples. This research used statistical tests which are validity test, reliability test and normality test. Multiple linear regression technique was applied in this research as well as hypothetical test in the form of t and F. The finding indicated that the implementation of e-samsat and tax relief gave a positive and significant impact on motor vehicle taxpayer compliance. The implementation of e-samsat and the provision of motor vehicle tax relief will be able to increase the compliance of motorized vehicle taxpayers. Further researchers can expand the research variables in order to describe the research object completely.</jats:p