EBISTEK : Ekonomika, Bisnis dan Teknologi

Studi Kepatuhan Pajak Wajib Pajak Badan Dalam Menghadapi Era Perpajakan Digital

Erawati Kartika, Ika Hariyanti, Ita Noviana — Fri, 28 Feb 2025 00:00:00 +0000

This research aims to analyze the tax compliance of corporate taxpayers in facing the era of digital taxation. Digital transformation in the tax system in Indonesia provides various conveniences, but also requires adaptation from corporate taxpayers to fulfill tax obligations on time and in accordance with regulations. This study uses a quantitative approach with a survey method involving a number of corporate taxpayers as respondents. Data was collected through questionnaires and analyzed using a regression model to identify factors that influence tax compliance. The research results show that understanding digital technology, the quality of digital tax services, and trust in the tax authority have a significant influence on the level of compliance. These findings indicate the need to increase digital literacy, develop tax infrastructure, and strengthen relationships between tax authorities and taxpayers. Thus, the implementation of a digital tax system is expected to support increased tax compliance in Indonesia.

Hubungan Antara Edukasi Perpajakan Dan Kesadaran Pajak Generasi Z Pada Grab Di Semarang

Harries Arizonia Ismail, Suhaji, Yohana Tri Widayati — Fri, 28 Feb 2025 00:00:00 +0000

This research aims to analyze the relationship between tax education and tax awareness in generation Z who work as Grab driver partners in Semarang. Tax education is considered an important factor in increasing tax understanding and compliance in the digital economy era. Generation Z, as a productive age group that is familiar with technology, has a significant role in supporting state tax revenues, especially in the informal and application-based sectors.

This research uses a quantitative approach with survey methods. Data was collected through a questionnaire distributed to 100 Grab driver partners aged 18-26 years in Semarang. Data analysis was carried out using simple correlation and linear regression tests to see the effect of tax education on tax awareness.

The research results show that there is a positive and significant relationship between tax education and generation Z tax awareness among Grab partners in Semarang. Good tax education, both through government programs and initiatives from companies such as Grab, contributes to increasing generation Z's understanding and willingness to fulfill tax obligations.

This research recommends improving tax education programs that are more integrated and relevant for generation Z, especially through digital platforms. In this way, it is hoped that it can increase the level of tax compliance among digital economy players.

Pengaruh Pengetahuan Pajak, Tingkat Ekonomi, Modernisasi Sistem Administrasi Perpajakan, Tarif Pajak Terhadap Kepatuhan Wajib Pajak

Sukristanta, Sri Kawuri, Ana Wahyuni — Fri, 28 Feb 2025 00:00:00 +0000

The aim of this research is to test and analyze the influence of Tax Knowledge (X1), Economic Level (X2), Modernization of the Tax Administration System (X3) and Tax Rates (X4) on taxpayer compliance (Y). The population in this study were taxpayers at the West Semarang KPP office.

The number of samples used in this research was 105 people using accidental sampling. The data collection technique uses a questionnaire. Data analysis uses regression analysis with SPSS 22.

Based on the regression test in this study, the results obtained were Y= 6.372 + 0.124 X1 + 0.243 X2 + 0.210 X3 + 0.254 The results of the t test show that the Economic Level, Modernization of the Tax Administration System and Tax Rates have an impact on taxpayer compliance (Y), while the Tax Knowledge variable has no effect, this is because Tax Knowledge is susceptible to being used by taxpayers. So in this research, only 3 hypotheses were accepted and 1 hypothesis was rejected. The coefficient of determination test result was 0.682 so that the model in this study was able to explain variations in the dependent variable

Pengaruh Keadilan, Sistem Perpajakan, Pemeriksaan Pajak Dan Pengetahuan Perpajakan Terhadap Pengaruh Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion)

Kasno, Ika Listyawati, Tri Purwani — Fri, 28 Feb 2025 00:00:00 +0000

Pengaruh Motivasi dan Inovasi Terhadap Peningkatan Kinerja UMKM Usaha Gula Aren di Desa Margosari Kelurahan Limbangan Kabupaten Kendal Jawa Tengah

Wed, 30 Oct 2024 00:00:00 +0000

This study aims to determine and analyze the effect of motivation and innovation on the performance of palm sugar business MSMEs in Margosari Village, Limbangan Village, Kendal regency, Central Java. The variables studied are independent variables consisting of motivation and innovation variables, for the dependent variable is the performance of palm sugar business MSMEs. Sampling technique using purposive sampling technique of 30 samples. The method of data collection is used by using a questionnaire, then the answers from respondents in the score using a likert scale. Data analysis used in this study is multiple linear regression. The results of the study stated: motivation and innovation simultaneously have no significant effect on the performance of MSMEs palm sugar business with the results of F count 1.625 < F table 3.34 and GIS value 0.216 > 0.05. Partially motivation has no significant effect on the performance of MSMEs palm sugar business with the results of t count 1.347 < t table 2.052 and GIS value 0.189 > 0.05. Innovation has no significant effect on the performance of MSMEs palm sugar business with the results of t count 0.756 > t table 2.052 and GIS value 0.456 > 0.05.

Pengaruh Firm Size, Profitabilitas, Leverage, Dan Kepemilikan Institusional Terhadap Tax Avoidance

Eko Heriyanto, Raden Rara Ayu Widaningsih, Anton — Fri, 28 Feb 2025 00:00:00 +0000

This study aims to examine the influence of firm size, profitability, leverage and institutional ownership towards tax avoidance. Tax avoidance is dependent variable on this research. Tax avoidance is measured by cash effective tax rate (CETR). Firm size, profitability, leverage, and institutonal ownership are independent variable on this research.

Population in this study is companies listed on the Indonesia Stock Exchange in 2016-2019. As the sample this research used purposive sampling with 50 companies during 4 years in a row which made 200 observation data as the total. Data analysis used classical assumption test and hypothesis test with multiple linear regression method at SPSS 25.

Based on the regression test in this study, the results obtained were Y = Y= -3,029 + 0,353X₁-0,181X₂- 0,001X₃+ 0,001X₄. The result parrtially showed that the profitability negatif significanly on the tax avoidance. While firm size, leverage, and institutional ownership does not significantly influence on the tax avoidance. While overall or simultan result firm size, profitability, leverage, and institutional ownership have an effect on tax avoidance.