Main Content
Lembaga Kita Journal Portal

Abstract

An abstract is often presented separate from the article, so it must be able to This study aims to analyze the influence of taxpayer income and the implementation of the e-system on individual taxpayer compliance during the COVID-19 pandemic, with a focus on the South Jakarta Regional KPP. Through data collection and statistical analysis, this study highlights the significant role of taxpayers' income and e-system implementation in shaping their level of compliance. The results of the analysis show that economic conditions and the application of technology play an important role in influencing taxpayer compliance behavior. Recommendations include improving economic management, strengthening e-system implementation, and effective communication strategies to increase taxpayer awareness. This study makes an important contribution in designing policies that can increase taxpayer compliance amidst the challenges of the pandemic.

Keywords

Taxpayer Income E-System Taxpayer Compliance COVID-19 pandemic

How to Cite

Citation Format
Apriwarto, M. H. (2023). Analisis Pengaruh Penghasilan Wajib Pajak dan Penerapan E-System Terhadap Kepatuhan Wajib Pajak Orang Pribadi selama Masa Pandemi Covid -19. LANCAH: Jurnal Inovasi Dan Tren, 1(2), 297~303. https://doi.org/10.35870/ljit.v1i2.2347

References

12 References
  • D. N. Aisyah et al., “The use of digital technology for COVID-19 detection and response management in Indonesia: mixed methods study,” Interact J Med Res, vol. 12, no. 1, p. e41308, 2023.
  • N. M. D. P. Sura and N. K. Rasmini, “E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19,” Sumber, vol. 1, no. 8, pp. 1–70, 2020.
  • N. H. Primasari and S. Mutmainah, “Peran Norma Pada Kepatuhan Pajak Sukarela,” Reviu Akuntansi Dan Bisnis Indonesia, vol. 6, no. 1, pp. 130–142, 2022.
  • J. Kaminski, “Diffusion of innovation theory,” Canadian Journal of Nursing Informatics, vol. 6, no. 2, pp. 1–6, 2011.
  • T. Waluyo, “Pemeriksaan Terhadap Wajib Pajak Yang Tidak Menyampaikan Spt. Ketentuan Dan Pemilihannya Sesuai SE-15/PJ/2018,” Simposium Nasional Keuangan Negara, vol. 2, no. 1, pp. 677–698, 2020.
  • I. Mukhlis and T. H. Simanjutak, “Pentingnya Kepatuhan Pajak Dalam Meningkatkan Kesejahteraan Hidup Masyarakat,” Maksi, p. 220282, 2011.
  • L. Lastri, V. Ratnawati, and N. Indrawati, “FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI KPP PRATAMA TAMPAN PEKANBARU),” PEKBIS, vol. 10, no. 3, p. 209.
  • S. Suandi, “Analisis Kepuasan Masyarakat terhadap Pelayanan Publik Berdasarkan Indeks Kepuasan Masyarakat di Kantor Kecamatan Belitang Kabupaten OKU Timur,” Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK), vol. 1, no. 2, pp. 13–22, 2019.
  • D. Kurniasari and A. Davita, “Ragam Teknik Analisis Data Deskriptif Kualitatif vs Kuantitatif,” Retrieved from DQLab: https://dqlab. id/ragam-teknik-analisis-data-deskriptif-kualitatif-vs-kuantitatif#:~: text= Analisis% 20deskriptif% 20adalah% 20teknik% 20analisis, bentuk% 20yang% 20lebih% 20mudah% 20dipahami, 2022.
  • T. S. Effendy and A. A. Toly, “Faktor-Faktor yang Mempengaruhi Ketidakpatuhan Wajib Pajak dalam Membayar Pajak Pertambahan Nilai,” Petra Christian University Tax and Accounting Review, vol. 1, no. 1, 2013.
  • S. Said and A. Aslindah, “Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi,” ATESTASI: Jurnal Ilmiah Akuntansi, vol. 1, no. 1, pp. 29–39, 2018.
  • I. Zakiyah and M. Indriastuti, “Pengaruh Penerapan E-System Terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Kualitas Pelayanan Perpajakan Sebagai Variabel Intervening,” Prosiding Konstelasi Ilmiah Mahasiswa Unissula (KIMU) Klaster Ekonomi, 2020.

Author Biography

Muhammad Hendra Apriwarto, STIE Dharma Bumiputera

Program Studi Akuntasi, STIE Dharma Bumiputera, Jakarta, Indonesia

License

Copyright (c) 2023 Muhammad Hendra Apriwarto

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

Downloads

OJS UsageStats Plugin
Download data is not yet available.
Contrimetric

Recommended Articles