Jurnal Pajak dan Keuangan Negara (PKN)

Pengaruh Penerapan Sistem E-Filling, E-Billing, dan E-Spt Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pengetahuan Teknologi Sebagai Variabel Moderasi

Nurhaerani — 2025-09-30

The purpose of this study is to investigate, using technological knowledge as a
moderating variable, the impact of e-filing, e-billing, and e-SPT on individual
taxpayer compliance. This study uses an associative technique and is
quantitative in nature. Individual taxpayers who are registered at KP2KP
Sungguminasa Gowa make up the study's population. Purposive sampling is
the method used in the sampling procedure. Direct questionnaire surveys
were employed to gather primary data for the study. Data analysis techniques
include both multiple linear regression analysis and moderated regression
analysis using MRA. Multiple linear regression analysis and the MRA test,
which is impacted by technical skill, are used to assess the e-filling, e-billing,
and e-SPT hypotheses. The results of a study using multiple linear regression
analysis show that e-billing and e-filling increase individual taxpayer
compliance. Meanwhile, the e-SPT system has a small and negative effect. An
examination of moderating factors using the MRA technique suggests that
technological proficiency may decrease the effect of e-filling and e-billing on
individual taxpayer compliance. Meanwhile, the e-SPT system's impact on
individual taxpayer compliance cannot be moderated by technical expertise. It
is anticipated that KP2KP Sungguminasa Gowa would benefit from this
research's consequences, which might boost taxpayer compliance.

Tujuan studi untuk menginvestigasi, dengan menggunakan pengetahuan
teknologi sebagai variabel moderasi, dampak dari pengarsipan elektronik,
penagihan elektronik, dan SPT elektronik terhadap kepatuhan wajib pajak
orang pribadi. Penelitian ini menggunakan teknik asosiatif dan bersifat
kuantitatif. Wajib pajak orang pribadi yang terdaftar di KP2KP Sungguminasa
Gowa menjadi populasi dalam penelitian ini. Purposive sampling adalah
metode yang digunakan dalam prosedur pengambilan sampel. Survei
kuesioner langsung digunakan untuk mengumpulkan data primer untuk
penelitian ini. Analisis regresi linier berganda serta analisis regresi moderasi
menggunakan MRA digunakan dalam analisis data. Hipotesis e-filling, e-
billing, dan e-SPT diuji dengan menggunakan analisis regresi linier berganda
dan uji MRA yang dipengaruhi oleh keahlian teknis. Hasil analisis regresi linier
berganda menunjukkan bahwa e-billing dan e-filling meningkatkan kepatuhan
wajib pajak orang pribadi. Sementara itu, sistem e-SPT memiliki dampak yang
dapat diabaikan dan tidak signifikan. Keahlian teknologi dapat memoderasi
dampak e-filling dan e-billing terhadap kepatuhan wajib pajak orang pribadi,
berdasarkan analisis faktor moderasi dengan teknik MRA. Sementara itu,
dampak sistem e-SPT pada kepatuhan wajib pajak orang pribadi tidak dapat
dimoderasi oleh keahlian teknis. Diharapkan KP2KP Sungguminasa Gowa
dapat mengambil manfaat dari hasil penelitian ini untuk meningkatkan
kepatuhan wajib pajak.

Pergeseran Struktur Ekonomi Kota Bitung : Sektor Mana Yang Muncul Sebagai Penggerak Utama?

Rheza Auliya Rahman — 2025-09-29

To achieve success in economic development, regional governments need to evaluate the economic conditions in their areas. This step aims to ensure that policies implemented can optimize the development of potential economic sectors. This study aims to identify leading sectors, explore the potential of specific sectors, and analyze changes in the economic structure of Bitung City during the 2014–2023 period. The approach used is quantitative descriptive, utilizing secondary data in the form of time series data from the Gross Regional Domestic Product (GRDP) of Bitung City from 2014 to 2023. The analysis was conducted using the Location Quotient (LQ), Dynamic Location Quotient (DLQ), and Shift Share methods. The results show that the transportation and warehousing sector is a leading sector in Bitung City based on the intersection of these three analyses.

Sentimen Publik Pasca Tindakan Penagihan Aktif Berupa Blokir Dengan Pendekatan Vader (Studi Kasus Pada KPP Pratama Boyolali)

Udi Hammin Faroja — 2025-09-29

The Directorate General of Taxes (DGT), in carrying out its responsibilities related to state revenue collection, has the authority to initiate collection actions. Tax collection consists of a series of measures to ensure that taxpayers fulfill their tax obligations and cover tax collection costs (Law No. 19 of 2000). In today's world, social media and the internet have evolved rapidly. It is reported that there are 139 million active social media users in Indonesia, with approximately 83.1% of Indonesians using the internet to search for information (We Are Social & Meltwater, 2024). Consequently, the collection actions undertaken by the DGT are readily available to the public. One of the public’s concerns is the collection action involving the blocking of the bank account of the owner of UD Pramono. This study aims to analyze the sentiments expressed by the public following the account blocking of UD Pramono, given that 1,300 cattle farmers rely on UD Pramono for their livelihoods. This sentiment analysis employs the VADER (Valence Aware Dictionary And Sentiment Reasoner) approach and utilizes YouTube comments as the data source. The results of the analysis indicate the presence of positive, neutral, and negative sentiments.

Direktorat Jenderal Pajak (DJP) dalam menjalankan tugas penerimaan negara memiliki wewenang untuk melakukan tindakan penagihan. Penagihan Pajak adalah serangkaian tindakan agar Penanggung Pajak melunasi utang pajak dan biaya penagihan pajak (Undang-Undang Nomor 19 Tahun 2000). Di era modern sekarang ini, media sosial dan internet berkembang sangat pesat. Tercatat, terdapat 167 Juta pengguna media sosial aktif di Indonesia dan sekitar 83,1% orang Indonesia menggunakan internet untuk menemukan informasi (We Are Social & Meltwater, 2024). Oleh karena itu, tindakan penagihan aktif yang dilakukan oleh DJP sangat mudah diketahui oleh masyarakat. Salah satu yang menjadi atensi publik adalah tindakan penagihan berupa pemblokiran rekening pemilik UD Pramono. Penelitian ini mencoba menganalisis sentimen apa saja yang terbentuk dalam masyarakat pasca adanya tindakan penagihan berupa blokir terhadap UD Pramono, mengingat terdapat 1.300 peternak sapi yang menggantungkan nasibnya pada UD Pramono. Analisis sentimen ini menggunakan pendekatan VADER (Valence Aware Dictionary and Sentiment Reasoner) dan komentar YouTube sebagai basis datanya. Hasil analisis menunjukkan bahwa terdapat sentimen positif, netral, dan negatif yang terbentuk.

Fiscal Strategies to Tackle the Shadow Economy: A Literature Review

Reza Adrinata — 2025-09-29

The shadow economy is a significant challenge in fiscal policy management, especially in developing countries such as Indonesia. This unrecorded economic activity leads to lost tax revenue potential and disrupts the effectiveness of economic policy. This study aims to evaluate fiscal strategies that can be used to reach and tax activities in the shadow economy sector with a circulation-based approach. The method used is a literature study of more than 20 international journals and institutional reports, with SWOT analysis techniques to assess the strengths, weaknesses, opportunities, and threats of the reviewed policies. The results show that the monetary approach, particularly the Currency Demand Approach and the MIMIC Model, is effective as an indirect indicator to estimate the size of the shadow economy. Fiscal strategies such as presumptive taxation, digital payment system integration (such as QRIS), and data estimation-based tax intensification are considered complementary and have the potential to broaden the tax base. International case studies from Germany, India, and Turkey emphasise the importance of synergies between fiscal reform, digital transformation, and strong governance. The findings provide a basis for developing more adaptive, inclusive, and data-driven fiscal policies in Indonesia.

Reformasi Pajak Berbasis Keadilan dan Kepastian Hukum: Strategi Efektif Mengurangi Sengketa Pajak dan Meningkatkan Efisiensi Sistem Perpajakan

Wanda Dwi Ramadhan — 2025-09-29

An efficient, fair, and legally certain tax system is a key element in supporting a country's economic stability. However, Indonesia faces significant challenges in managing its tax system, particularly with the increasing number of tax disputes brought to the Tax Court and the Supreme Court. This study aims to analyze the factors contributing to the high number of tax disputes and evaluate strategies that can be implemented to create a more efficient and fair tax system. This research employs a qualitative literature review method, analyzing various academic literature, tax regulations, and statistical data from the Directorate General of Taxes (DGT) systematically. The findings indicate that complex tax regulations, inconsistent rule interpretations, and a lack of transparency in tax audit processes are the primary causes of the high volume of tax disputes. Furthermore, this study finds that the level of digitalization in tax administration remains suboptimal, contributing to increased errors in tax reporting and auditing. In terms of policy implications, this study recommends simplifying tax regulations, enhancing tax administration capacity through digitalization, and improving taxpayer education and outreach. Additionally, increasing efficiency in tax dispute resolution through mediation and arbitration is proposed as a solution to reduce the burden on tax courts. With more targeted reforms, Indonesia’s tax system is expected to become more transparent, efficient, and equitable for all taxpayers.

The Arm's Length Principle vs the Global Tariff Approach: Determining Which is Better for Realising the SDGs

Firmansyah H.S. — 2025-09-29

Amid the increasing complexity of the global economy and the pressure to create a fair and sustainable tax system, the debate between the Arm's Length Principle (ALP) and the Global Tariff Approach (GTA) is increasingly relevant. This study comparatively analyses these two key principles in international tax law with a focus on their effectiveness, implementation challenges, and contribution to the achievement of the Sustainable Development Goals (SDGs). ALP, which is based on market price comparisons between independent entities, is predominantly used globally but poses major challenges in developing countries due to limited data and administrative capacity. In contrast, the GTA and its instruments such as the Global Minimum Tax (GMT) offer a simpler and structurally fair systemic approach. Through case studies of the United States, the European Union, India, and Indonesia, this article shows that the effectiveness of each principle depends heavily on a country's institutional capacity and bargaining position in multilateral forums. The analysis shows that the GTA, although still in the global consolidation stage, has greater potential in supporting fiscal justice and long-term fiscal sustainability. This study recommends strengthening the capacity of developing countries, adaptive domestic legal reforms, and support for more inclusive global tax governance as keys to the successful implementation of pro-SDGs international tax principles.