Jurnal Ilmiah Manajemen & Kewirausahaan

Di Antara Tahu dan Patuh: Eksplorasi Pemahaman Perpajakan dalam Perspektif Wajib Pajak

Ulfah Laila Nisrina — 2025-05-27

This study aims to explore taxpayers’ understanding of taxation and its relationship with tax compliance from the taxpayers’ perspective. While tax policy commonly assumes that increased understanding leads to higher compliance, this study challenges the linearity of such an assumption by positioning the relationship between knowing and complying as a complex social phenomenon. Employing a qualitative approach within an interpretive paradigm, this research examines taxpayers’ experiences, interpretations, and considerations in fulfilling their tax obligations. Data were collected through in-depth interviews with individual taxpayers selected purposively and analyzed using thematic analysis. The findings reveal that taxpayers’ understanding of taxation is largely procedural rather than conceptual, while compliance is often driven by external factors such as sanctions and administrative pressure. Moreover, higher levels of understanding do not necessarily result in greater compliance; instead, they may foster critical attitudes toward the perceived fairness and transparency of the tax system. Perceptions of justice, trust in the state, and social environment significantly shape how taxpayers interpret and respond to their tax obligations. This study concludes that tax compliance is a socially embedded phenomenon influenced by the interaction of knowledge, experience, and social context. Therefore, efforts to enhance tax compliance should move beyond technical education toward more human-centered and dialogical approaches.

Kepatuhan Perpajakan dalam Praktik Sehari-hari

Ulfah Laila Nisrina — 2025-06-01

Tax compliance is a fundamental aspect in ensuring sustainable state revenue and supporting national development. In daily practice, tax compliance is not only reflected in the fulfillment of formal obligations such as tax reporting and payment, but also in taxpayers’ awareness, attitudes, and behavior toward taxation regulations. This study aims to examine tax compliance in daily practices and to identify factors that influence taxpayer compliance. This research employs a descriptive qualitative method using a literature study approach. Data were collected from textbooks, scientific journals, official reports issued by the Directorate General of Taxes, and relevant taxation regulations. The analysis was conducted by reviewing and synthesizing findings from previous studies related to taxpayer compliance, taxpayer behavior, and taxation administration systems. The results indicate that tax compliance in daily life is influenced by several interrelated factors, including taxpayers’ understanding of tax regulations, perceptions of tax fairness, quality of tax services, and the effectiveness of tax administration systems. The implementation of digital tax systems, such as e-filing and e-billing, has contributed to improving formal compliance by simplifying administrative procedures. However, digitalization has not fully enhanced material compliance due to limitations in tax literacy and digital access among taxpayers. The study concludes that improving tax compliance requires a comprehensive approach that combines regulatory enforcement with educational and persuasive strategies. Enhancing tax literacy, improving service quality, and increasing transparency in tax management are essential to fostering voluntary compliance. Strengthening taxpayer trust in the taxation system is expected to support sustainable tax compliance in the long term.

Persepsi Keadilan Perpajakan dalam Pandangan Wajib Pajak

Ulfah Laila Nisrina — 2025-06-07

This study aims to examine perceptions of tax fairness from the perspective of taxpayers based on a review of the literature. The research method used is descriptive qualitative with a literature study approach, with data sources in the form of textbooks, scientific journals, policy reports, and relevant tax regulations. The results of the study show that perceptions of tax fairness are an important factor that influences taxpayers' attitudes and behavior towards the tax system. Perceptions of fairness are not singular, but are shaped by several main dimensions, namely distributive justice, procedural justice, and interactional justice. Distributive justice relates to the distribution of the tax burden based on economic capacity, procedural justice relates to the transparency and consistency of tax regulations, while interactional justice relates to the quality of interaction between tax officials and taxpayers. In addition, transparency and the availability of tax information also play a role in strengthening perceptions of fairness. This study concludes that increasing tax compliance does not only depend on regulations and sanctions, but also on the government's efforts to build a fair, transparent, and service-oriented taxation system.

Sistem Perpajakan antara Regulasi dan Realitas Lapangan

Ulfah Laila Nisrina — 2025-06-14

This study examines the taxation system by exploring the tension between formal regulations and their implementation in real-world practice. While tax regulations are normatively designed to ensure legal certainty and compliance, their application in the field often encounters diverse social and administrative realities. Using a qualitative approach within an interpretive paradigm, this study investigates how tax regulations are understood, interpreted, and enacted by taxpayers in their everyday experiences. Data were collected through in-depth interviews with purposively selected informants who have direct experience with tax compliance, complemented by an analysis of relevant regulatory documents. The findings reveal a noticeable gap between regulatory intentions and practical implementation, as taxpayers’ compliance tends to be administrative and pragmatic rather than grounded in substantive understanding. Moreover, perceptions of fairness, institutional trust, and the quality of interaction with the tax system significantly influence how regulations are received and practiced. This study concludes that challenges in tax compliance cannot be attributed solely to individual taxpayer behavior, but reflect structural and contextual issues within the taxation system. Therefore, improving tax compliance requires approaches that go beyond formal regulation and enforcement, toward more context-sensitive and socially grounded policy implementation.