ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER)
This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of...
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| Format: | Article |
| Language: | English |
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Accounting Department Institut Teknologi dan Bisnis Asia Malang
2025-01-01
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| Series: | Riset Akuntansi |
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| Online Access: | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/1839 |
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| author | Ayu Ningratul Fitri Muhaimin Dimyati Nurshadrina Kartika Sari |
| author_facet | Ayu Ningratul Fitri Muhaimin Dimyati Nurshadrina Kartika Sari |
| author_sort | Ayu Ningratul Fitri |
| collection | DOAJ |
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This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity, reliability, normality, homogeneity tests, paired T-test, and ANOVA. The results reveal significant differences in taxpayer compliance levels between the periods before and after the implementation of the program across all factors examined. Additionally, simultaneous analysis indicates that these factors collectively influence taxpayer compliance. This study supports the Compliance Theory and the Theory of Planned Behavior, highlighting that incentives, penalties, and taxpayers’ positive attitudes toward taxation are key factors in improving compliance. These findings provide strategic implications for enhancing the effectiveness of tax policies in the future.
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| format | Article |
| id | doaj-art-4f02aa2f54c741af9515b6f2095e70b7 |
| institution | Kabale University |
| issn | 2775-2267 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Accounting Department Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Riset Akuntansi |
| spelling | doaj-art-4f02aa2f54c741af9515b6f2095e70b72025-02-06T07:16:13ZengAccounting Department Institut Teknologi dan Bisnis Asia MalangRiset Akuntansi2775-22672025-01-015210.32815/ristansi.v5i2.1839ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER)Ayu Ningratul Fitri0Muhaimin Dimyati1Nurshadrina Kartika Sari2Institut Teknologi Dan Sains MandalaInstitut Teknologi dan Sains MandalaInstitut Teknologi dan Sains Mandala This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity, reliability, normality, homogeneity tests, paired T-test, and ANOVA. The results reveal significant differences in taxpayer compliance levels between the periods before and after the implementation of the program across all factors examined. Additionally, simultaneous analysis indicates that these factors collectively influence taxpayer compliance. This study supports the Compliance Theory and the Theory of Planned Behavior, highlighting that incentives, penalties, and taxpayers’ positive attitudes toward taxation are key factors in improving compliance. These findings provide strategic implications for enhancing the effectiveness of tax policies in the future. https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/1839Moral ObligationTimeliness of ReportingTaxpayer HonestyUnderstanding of TaxationTax SanctionsTaxpayer Compliance |
| spellingShingle | Ayu Ningratul Fitri Muhaimin Dimyati Nurshadrina Kartika Sari ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) Riset Akuntansi Moral Obligation Timeliness of Reporting Taxpayer Honesty Understanding of Taxation Tax Sanctions Taxpayer Compliance |
| title | ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) |
| title_full | ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) |
| title_fullStr | ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) |
| title_full_unstemmed | ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) |
| title_short | ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) |
| title_sort | analisis perbandingan tingkat kepatuhan wajib pajak sebelum dan sesudah penerapan program pengungkapan sukarela studi kasus pada wajib pajak orang pribadi yang terdaftar di kpp pratama jember |
| topic | Moral Obligation Timeliness of Reporting Taxpayer Honesty Understanding of Taxation Tax Sanctions Taxpayer Compliance |
| url | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/1839 |
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