Analisis Kepatuhan Wajib Pajak Dalam Pelaporan dan Pembayaran PPN

Authors

  • Chairani Pricilia Universitas Prima Indonesia Author
  • Matthew Napitupulu Universitas Prima Indonesia Author
  • Deon Hondo Universitas Prima Indonesia Author
  • Selly Stevani Universitas Prima Indonesia Author
  • Rexy Saragih Universitas Prima Indonesia Author

DOI:

https://doi.org/10.67551/h0p18555

Keywords:

Taxpayer Compliance,Value Added Tax (VAT),State Revenue,Tax Administration System

Abstract

This study examines taxpayer compliance in reporting and paying Value Added Tax (VAT) in Indonesia, focusing on the impact of the VAT rate increase to 12%. Taxpayer compliance levels in Indonesia remain low and fluctuate, impacting state revenue and national development. The study also analyzes factors influencing taxpayer compliance, such as awareness, understanding of regulations, the quality of service from tax authorities, and the effectiveness of the tax administration system and law enforcement. The research results are expected to provide strategic recommendations for improving VAT compliance and optimizing state revenue

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Published

2026-06-16

Issue

Vol. 2 No. 3 (2025): Call for Paper: Desember 2025

Section

Articles

License

Copyright (c) 2025 Chairani Pricilia, Matthew Napitupulu, Deon Hondo, Selly Stevani, Rexy Saragih (Author)

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