Income Tax Literacy Article 21 In The KPP Pratama Surakarta Area
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Published:
Oct 31, 2023
Keywords:
Tax literacy, Article 21 Income Tax, Surakarta Area
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Articles
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Abstract
Tax literacy is a crucial factor influencing the tax compliance level in a collection system that implements self-assessment. One of the reasons is the low level of compliance of individual taxpayers in Indonesia due to the low level of personal income tax literacy, especially PPh Article 21. This research aims to measure the level of tax literacy for PPh Article 21 in the Surakarta area and its surroundings. The research was conducted using a quantitative approach and data collection techniques using surveys and in-depth interviews. The research results show that the literacy level of PPh Article 21 in Surakarta and its surroundings is moderate. The moderate level of literacy is explained by taxpayers' need for more interest in obtaining information about taxes and the ineffectiveness of tax socialization carried out by the competent tax authorities. There is still a need to optimize the use of social media as a means of tax education for the public to produce efficient and effective tax literacy,
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How to Cite
Zulaikhah, S., & Ady, R. A. (2023). Income Tax Literacy Article 21 In The KPP Pratama Surakarta Area. ProBisnis : Jurnal Manajemen, 14(5), 16–24. https://doi.org/10.62398/probis.v14i5.312
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Bornman M., M. W. (2019). Tax literacy in the digital economy. EJournal of Tax Research, XX(XX), 1–16. https://doi.org/10.26577/be.2021.v135.i1.08
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Cvrlje, D. (2015). Tax Literacy As An Instrument of Combating and Overcoming Tax System Complexity Low Tax Morale and Tax Non-compliance’,. The Macrotheme Review.
Damajanti, A., Karim, A. (2017). Effect of Tax Knowledge on Individual Taxpayers Compliance. Economics & Business Solutions Journal, 1(1), 1–19.
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Ibda, H. (2019). Penguatan Literasi Perpajakan Melalui Strategi “GEBUK” (Gerakan Membuat Kartu) NPWP pada Mahasiswa. Jurnal Ekonomi Pendidikan Dan Kewirausahaan, 7(2), 83–98. https://doi.org/10.26740/jepk.v7n2.p83-98
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Setyonugroho, H. (2013). Factors Affecting Willingness to Pay Taxes On Individual Taxpayer At Pratama Surabaya Tegalsari Tax Office. The Indonesian Accounting Review, 3(1), 77–88.
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Syamsurizal. (2017). Pemahaman Peraturan Pajak, Pelayanan Aparat Pajak dan dampaknya Terhadap Kepatuhan Wajib Pajak dengan Preferensi Risiko Sebagai Variabel Moderating (Studi kasus wajib pajak KPP Kalideres Jakarta Barat). Jurnal Informasi Perpajakan, Akuntansi Dan Keuangan Publik, 12(1 Januari 2017), 49–62.
Tallaha, A. M., Shukor, Z. A., & Hassan, N. S. A. (2014). Factors influencing e-filing usage among Malaysian taxpayers: Does tax knowledge matters? Jurnal Pengurusan, 40(February 2016), 91–101. https://doi.org/10.17576/pengurusan-2014-40-08
Wasiaturrahma dkk. (2019). Fintech dan Prospek Bisnis Koperasi Syariah (Edited by). Scopindo Media Pustaka.
Wilson, R. M. S. A. A. (2014). The nature of financial literacy. In Rout Comp Account (pp. 50–80).
Yuliati, N., & Fauzi, A. (2020). Literasi Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Kepatuhan Wajib Pajak Umkm. Akutansi Bisnis & Manajemen ( ABM ), 27(2). https://doi.org/10.35606/jabm.v27i2.668
Yusuf, Y., Anthoni, L., & Fahmi, D. (2022). Sosialisasi Perhitungan Pph Pasal 21 Untuk Pegawai Tidak Tetap Dan Pegawai Dengan Upah/Harian Dengan Metode Gross Up. Jurnal Abdi Masyarakat Multidisiplin, 1(1), 36–42.
Bhushan, P, M. Y. (2013). Determining Tax Literacy of Salaried Individuals - An Empirical Analysis. IOSR Journal of Business and Management, 10(6), 67–71. https://doi.org/10.9790/487x-1066771
Bornman M., M. W. (2019). Tax literacy in the digital economy. EJournal of Tax Research, XX(XX), 1–16. https://doi.org/10.26577/be.2021.v135.i1.08
Chardon, T., Freudenberg, B. and Brimble, M. (2016). Tax Literacy in Australia: Not Knowing Your Deduction From Your Offset (p. Australian Tax Forum.).
Cvrlje, D. (2015). Tax Literacy As An Instrument of Combating and Overcoming Tax System Complexity Low Tax Morale and Tax Non-compliance’,. The Macrotheme Review.
Damajanti, A., Karim, A. (2017). Effect of Tax Knowledge on Individual Taxpayers Compliance. Economics & Business Solutions Journal, 1(1), 1–19.
Direktorat Jenderal Pajak. (2020). ’Laporan Keuangan 2005-2014, Direktorat Jenderal Pajak.
Ibda, H. (2019). Penguatan Literasi Perpajakan Melalui Strategi “GEBUK” (Gerakan Membuat Kartu) NPWP pada Mahasiswa. Jurnal Ekonomi Pendidikan Dan Kewirausahaan, 7(2), 83–98. https://doi.org/10.26740/jepk.v7n2.p83-98
Moučková, M., & Vítek, L. (2018). Tax literacy. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 66(2), 553–559. https://doi.org/10.11118/actaun201866020553
Pambudi, T. (2016). Pengaruh Modernisasi Sistem Administrasi Pajak dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Yang Berprofesi Sebagai Dosen di Perguruan tinggi Swasta (Studi Kasus Dosen Universitas Trisakti). Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 11(2 Juli 2016), 137–150. https://doi.org/10.25105/jipak.v11i2.4574
Sari, V. I. (2019). Pengaruh Literasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Semarang dengan Kesadaran Wajib Pajak Sebagai Variabel Moderating. In Pendiidkan Ekonomi Akuntansi Fakultas Ekonomi Universitas Negeri Semarang.
Setyonugroho, H. (2013). Factors Affecting Willingness to Pay Taxes On Individual Taxpayer At Pratama Surabaya Tegalsari Tax Office. The Indonesian Accounting Review, 3(1), 77–88.
Sukiatto, O. (2013). Mari Bangun Tax People di Indonesia (Let’s Build the Tax People in Indonesia). Inside Tax (Tren, Outlook, Dan Tantangan Perpajakan 2014: Apa Kata Mereka?), 80.
Susilawati, N. (2018). Teacher’s Will to Promote Tax: A Preliminary Evidence to Build Tax People in Indonesia through Community Partnership. KnE Social Sciences, 3(10), 510. https://doi.org/10.18502/kss.v3i10.2931
Susyanti, J, Anwar, S. A. (2020). Efek Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan terhadap Kepatuhan Pajak Di Masa Covid 19. SEBATIK, 24(2), 171–177.
Syamsurizal. (2017). Pemahaman Peraturan Pajak, Pelayanan Aparat Pajak dan dampaknya Terhadap Kepatuhan Wajib Pajak dengan Preferensi Risiko Sebagai Variabel Moderating (Studi kasus wajib pajak KPP Kalideres Jakarta Barat). Jurnal Informasi Perpajakan, Akuntansi Dan Keuangan Publik, 12(1 Januari 2017), 49–62.
Tallaha, A. M., Shukor, Z. A., & Hassan, N. S. A. (2014). Factors influencing e-filing usage among Malaysian taxpayers: Does tax knowledge matters? Jurnal Pengurusan, 40(February 2016), 91–101. https://doi.org/10.17576/pengurusan-2014-40-08
Wasiaturrahma dkk. (2019). Fintech dan Prospek Bisnis Koperasi Syariah (Edited by). Scopindo Media Pustaka.
Wilson, R. M. S. A. A. (2014). The nature of financial literacy. In Rout Comp Account (pp. 50–80).
Yuliati, N., & Fauzi, A. (2020). Literasi Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Kepatuhan Wajib Pajak Umkm. Akutansi Bisnis & Manajemen ( ABM ), 27(2). https://doi.org/10.35606/jabm.v27i2.668
Yusuf, Y., Anthoni, L., & Fahmi, D. (2022). Sosialisasi Perhitungan Pph Pasal 21 Untuk Pegawai Tidak Tetap Dan Pegawai Dengan Upah/Harian Dengan Metode Gross Up. Jurnal Abdi Masyarakat Multidisiplin, 1(1), 36–42.