Article Sidebar

Download
PDF
Statistic
Read Counter : 349 Download : 4632

Main Article Content

Abstract

The government has made various efforts to improve taxpayer compliance but the efforts that have been made have not been effective enough. Collaboration between stakeholders is needed in harmonizing and synergizing all components of taxpayers. This study was conducted with the aim of analyzing pentahelix collaboration in improving taxpayer compliance at Cimanggis Tax Office. The study used descriptive qualitative methods with data collection techniques through observation, interviews and literature study. The results of the study show that collaboration has been carried out by the government well by involving various parties who take an active role, namely the private sector, academia, the media and the community. Each party has its own role in helping improve taxpayer compliance. In its implementation there are several obstacles, but coordination continues to be carried out together to carry out the commitments that have been made.

Keywords

Pentahelix Collaboration Taxpayer Compliance

Article Details

Creative Commons License

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

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

How to Cite
Rahmi, N., Selvi, S., & Purwaningtyas, A. S. (2022). Pentahelix Collaboration in Improving Taxpayer Compliance. Ilomata International Journal of Tax and Accounting, 3(4), 351-358. https://doi.org/10.52728/ijtc.v3i4.562

References

  1. Amrial, Muhammad, A., & Muhammad, E. (2017). Penta Helix Model: A Sustainable Development Solution Through The Industrial Sector. 14th Hokkaido Indonesian Student Association Scientific Meeting, 152–156. https://www.researchgate.net/publication/321106743_Penta_helix_model_A_sustainable_development_solution_through_the_industrial_sector
  2. Angraini, Y., Ompusunggu, A. P., & Darmansyah. (2017). Pengaruh Pelayanan Konseling Dan Penerapan E-Faktur Terhadap Penerimaan Pajak, Pemediasi Kepatuhan Wajib Pajak DI KPP Pratama Depok Cimanggis. Jurnal Ilmiah Ilmu Ekonomi Universitas Muhammadiyah Sukabumi, 6(11), 31–44. http://eprints.ummi.ac.id/145/
  3. Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., … Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, 102191. https://doi.org/10.1016/j.joep.2019.102191
  4. Cahyonowati, N., & Darsono, D. (2018). Perkembangan Model Penelitian Kepatuhan Pajak. SIMAK, 16(01), 01–11. https://doi.org/10.35129/simak.v16i01.8
  5. Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
  6. Creswell, J. W., & Creswell, J. D. (2018). Research design: qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications, Inc. https://edge.sagepub.com/creswellrd5e
  7. Damayanti, T. W., Sutrisno, Subekti, I., & Baridwan, Z. (2015). Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia - Social and Behavioral Sciences, 211, 938–944. https://doi.org/10.1016/j.sbspro.2015.11.124
  8. Fang, H., Su, Y., & Lu, W. (2022). Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China. Journal of Asian Economics, 81, 101505. https://doi.org/10.1016/j.asieco.2022.101505
  9. Hasid, Z., Wijaya, A., Busari, A., & Kurniawan, E. (2022). Menggunakan Penta-Helix untuk Menjembatani Reaksi Masyarakat Terhadap Vaksin Covid-19. Jurnal Pengabdian Kepada Masyarakat, 7(3), 699–714. https://doi.org/https://doi.org/10.30653/002.202273.131
  10. Jeven. (2021, October 8). Rasio Pajak Indonesia di ASEAN. Pajakku, 1–5. https://www.pajakku.com/read/61b1d80c1c72eb1eee0cb477/Rasio-Pajak-Indonesia-di-ASEAN
  11. Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior & Organization, 195, 87–102. https://doi.org/10.1016/j.jebo.2022.01.003
  12. Klaser, K., & Mittone, L. (2022). Can the rawlsian veil of ignorance foster tax compliance? Evidence from a laboratory experiment. Journal of Economic Behavior & Organization, 200, 99–113. https://doi.org/10.1016/j.jebo.2022.05.018
  13. Kurniati, D. (2022, June 8). Panja Rekomendasikan Pemerintah Naikkan Tax Ratio Jadi 9,45%-10,0%. DDTC News, 1–5. https://news.ddtc.co.id/panja-rekomendasikan-pemerintah-naikkan-tax-ratio-jadi-945-100-39689
  14. Latofah, N., & Harjo, D. (2020). Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Bekasi Barat. Jurnal Pajak Vokasi (JUPASI), 2(1), 52–62. https://doi.org/10.31334/jupasi.v2i1.1121
  15. Lhoka, N. L. P. D. P., & Sukartha, I. M. (2020). Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 30(7), 1699. https://doi.org/10.24843/EJA.2020.v30.i07.p07
  16. Masrullah, M., Asriati, A., & Alfiah S, N. R. (2021). Penerapan Self Assesstment System dalam Meningkatkan Kesadaran atas Kepatuhan Membayar Pajak di Kabupaten Gowa. Amnesty: Jurnal Riset Perpajakan, 4(1), 23–33. https://doi.org/10.26618/jrp.v4i1.5304
  17. Menichini, A. A. (2020). How do firm characteristics affect the corporate income tax revenue? International Review of Economics and Finance, 65(September 2019), 146–162. https://doi.org/10.1016/j.iref.2019.10.004
  18. Miles, M. B., & Huberman, M. A. (1994). Qualitative Data Analysis: An Expanded Sourcebook (2nd ed.). SAGE Publications, Inc. https://psycnet.apa.org/record/1995-97407-000
  19. Natalia, A. (2020, January 20). Apa Saja yang Menyebabkan Rendahnya Kesadaran Memabayar Pajak? Ajaib, 1–3. https://ajaib.co.id/apa-saja-penyebab-rendahnya-kesadaran-membayar-pajak/
  20. Novianti, K. R. (2020). The Penta-helix: A sustainable tourism strategy of Bali’s villages. Jurnal Inovasi Ekonomi, 5(03), 125. https://doi.org/10.22219/jiko.v5i03.10921
  21. Nurmalia, A. (2018). Strategi Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) dengan Model Pentahelix [Universitas Muhammadiyah Yogyakarta]. In Universitas Muhammadiyah. http://repository.umy.ac.id/handle/123456789/18843?show=full
  22. Prabowo, O. M., & Indarto, I. (2018). Efektivitas Pelaksanaan Reformasi Perpajakan. Jurnal Riset Ekonomi Dan Bisnis, 11(3), 220. https://doi.org/10.26623/jreb.v11i3.1144
  23. Purba, A. S., & Setiawan, I. (2022). Analisis Konsep Penta Helix dalam Pengembangan Potensi Wisata di Kampung Bekelir Tangerang. Formosa Journal of Multidisciplinary Research, 1(4), 919–930. https://doi.org/10.55927/fjmr.v1i4.931
  24. Purwanto, P., & Safira, H. (2020). Analysis of Corporate Taxpayer Compliance and Its Implication to Self-Assessment System Implementation. International Journal of Economics Development Research (IJEDR), 1(3), 213–224. https://doi.org/10.37385/ijedr.v1i3.131
  25. Rahayu, S. K. (2013). Auditing: Konsep Dasar dan Pedoman Pemeriksaan Akuntan Publik (1st ed.). Graha Ilmu. http://inlislite.undiksha.ac.id/opac/detail-opac?id=5842
  26. Rahmadhani, S. R., Cheisviyanny, C., & Mulyani, E. (2020). Analisis Kepatuhan Pajak Pelaku UMKM Pasca Penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018. Jurnal Eksplorasi Akuntansi, 2(1), 2537–2553. https://doi.org/10.24036/jea.v2i1.228
  27. Rahman, A. (2017). Sebuah Pelajaran Dari Pelaksanaan Reformasi Pajak di Indonesia dan Vietnam. Jurnal Borneo Administrator, 13(1), 73. https://doi.org/10.24258/jba.v13i1.276
  28. Rizkiyah, P., Liyushiana, L., & Herman, H. (2019). SINERGITAS PENTAHELIX DALAM PEMULIHAN PARIWISATA PASCA BENCANA ERUPSI GUNUNG API SINABUNG DI KABUPATEN KARO, SUMATERA UTARA. Jurnal IPTA, 7(2), 247. https://doi.org/10.24843/IPTA.2019.v07.i02.p15
  29. Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
  30. Sari, B. S. N., & Rosdianae, H. (2021). Evaluation of the Implementation of Collaborative Governance in the Optimization of DKI Jakarta Regional Tax Revenues. Advances in Social Science, Education and Humanities Research, 558. https://doi.org/10.2991/assehr.k.210531.037
  31. Setiowati, Y. D., Fauzi, A., & Sumiati, A. (2020). Pengaruh Kepatuhan Wajib Pajak Perusahaan dan Audit Pajak Terhadap Pendapatan Pajak Penghasilan Perusahaan : Studi Kasus di Kantor Pelayanan Pajak Jakarta Kebayoran Lama. Jurnal Bisnis Manajemen Dan Keuangan, 1(2), 407–415. http://pub.unj.ac.id/index.php/jbmk/article/view/114/133
  32. Slamet, R., Nainggolan, B., Roessobiyanto, Ramdani, H., Hendriyanto, & Ilma, L. L. (2016). Development Strategy of Digital Start Up to Confront The Era of Free Market. Jurnal Manajemen Indonesia, 136–147.
  33. Soemaryani, I. (2016). Pentahelix Model to Increase Tourist Visit to Bandung and Its Surrounding Areas through Human Resource Development. Academy of Strategy Management Journal, 15(3), 249. https://www.proquest.com/openview/091494ef547e622a456cf0dd2210d17a/1.pdf?pq-origsite=gscholar&cbl=38745
  34. Subagyo, A. (2021). The implementation of the pentahelix model for the terrorism deradicalization program in Indonesia. Cogent Social Sciences, 7(1). https://doi.org/10.1080/23311886.2021.1964720
  35. Sudiana, K., Sule, E. T., Soemaryani, I., & Yunizar, Y. (2020). Discovering Support Needed for Startups in Their Early Stages Using on Penta Helix Framework. Business: Theory and Practice, 21(1), 212–221. https://doi.org/10.3846/btp.2020.10930
  36. Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D – MPKK (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  37. Sugiyono. (2022). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D) (3rd ed.). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-bisnis-pendekatan-kuantitatif-kualitatiff-kombinasi-dan-rd/
  38. Susanto, D. A. (2022). Eksplorasi Implementasi Reformasi Perpajakan di Kantor Pelayanan Pajak. Referensi : Jurnal Ilmu Manajemen Dan Akuntansi, 9(2), 195–202. https://doi.org/10.33366/ref.v9i2.1819
  39. Wahida, S. N., Hijri, Y., & Sukmana, O. (2020). Pentahelix Models in Developing Toruism Haritage Kajoetangan in Malang City. Journal of Local Government Issues, 3(1). https://doi.org/10.22219/logos.v3i1.10699
  40. Wantasen, M. A., Sondakh, J. J., & Suwetja, I. G. (2021). Analisis Penerimaan Pajak Sebelum dan Sesudah Adanya Insentif Pajak Bagi Wajib Pajak yang Terdampak Covid-19 Selama Masa Pandemi Pada KPP Pratama Manado. Going Concern : Jurnal Riset Akuntansi, 16(4), 387–397. https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021