https://ejournal.unitomo.ac.id/index.php/negara <p>Editors receive scientific articles in the form of scientific studies, research works and ideas of scientific innovation in the field of Public Administration, especially related to the development and innovation of Public Management and Public Policy that contains Social issues that have not been published in journals or other scientific media both in the country and abroad. Published articles belong to the editor. Acrredited by Minister of Research and Higher Education, Republic Indonesia, Directorate General of Research Strengthen and Development (Direktur Jenderal Penguatan Riset dan Pengembangan Kemenristekdikti RI) Number 225/E/KPT/2022 as Peringkat Akreditasi Jurnal Ilmiah Periode III Tahun 2022 (SINTA 4).</p> <p><strong>ISSN <a href=" http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1501836354&amp;1&amp;&amp;" target="_blank" rel="noopener">2581-1231 (Print) </a> | <a href=" http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1502069923&amp;1&amp;&amp;" target="_blank" rel="noopener">2597-7334 (Online)</a></strong></p> <p><strong>Focus and Scope</strong>:<br>Scientific studies, research works and ideas of scientific innovation &nbsp;in the field of Public Administration, especially related to the development and innovation of Public Management and Public Policy that contains Social issues</p> en-US <p>&nbsp;</p> <p dir="ltr">Authors who publish with&nbsp;JIMPKS: Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial agree to the following terms:</p> <ol> <li class="show" dir="ltr"> <p dir="ltr">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution License (CC BY-SA 4.0)</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.&nbsp;</p> </li> <li class="show" dir="ltr"> <p dir="ltr">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</p> </li> <li class="show" dir="ltr"> <p dir="ltr">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</p> </li> </ol> [email protected] (Ika Devy Pramudiana) [email protected] (Ika Devy Pramudiana) Sun, 27 Apr 2025 20:09:54 +0700 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 https://ejournal.unitomo.ac.id/index.php/negara/article/view/9307 <p><em>Tax revenues provide the largest contribution to the overall revenue of the Indonesian state, In order to increase state revenues from the taxation sector in Indonesia, the government has implemented a policy of raising the Value Added Tax rate from 10% to 11%, which will take effect on April 1, 2022, and increasing the rate again to 12% in 2025. The increase in the VAT rate is considered to be able to affect compliance behavior because it can increase the tax burden that must be paid from the income received by Taxpayers. Therefore, this study was conducted with the aim of determining the effect of the increase in the Value Added Tax rate on the compliance behavior of Taxpayers in fulfilling their Value Added Tax responsibilities.</em> <em>The research was conducted quantitatively with a causality approach to corporate taxpayers registered in the working area of KPP Pratama Cikarang Utara, the sample determination was determined by non-probability sampling with purposive sampling method and 51 respondents were obtained as research samples with primary data obtained from filling out questionnaires online. The independent variable in this study is the increase in Value Added Tax rates and the dependent variable is tax compliance behavior.</em> <em>An analysis of compliance indicators is performed to test changes in compliance behavior, the Wilcoxon Signed Rank Test is used to ascertain the effect of the direction of the increase in Value Added Tax rates on taxpayer compliance, and the Mann-Whitney test is used to assess the effect of the magnitude of the increase in Value Added Tax rates on tax compliance. The results showed that there was no evidence on the behavioral change in tax compliance regarding the increase in the Value Added Tax rate from 10% to 11% and the increase by 12% for Corporate Taxpayers at North Cikarang Tax Office, the results of the analysis of compliance indicators found that respondents tended to comply in implementing the obligation to collect Value Added Tax both before and after the increase in the Value Added Tax rate.</em> <em>At the end, the results of this study are expected to be one of the considerations in making fiscal policy and can be a scientific reference in studies in the field of taxation.</em></p> Repli Kurniawan, Tubagus Ismail, Andi Harmoko Arifin Copyright (c) 2025 Repli Kurniawan, Tubagus Ismail, Andi Harmoko Arifin https://creativecommons.org/licenses/by-sa/4.0 https://ejournal.unitomo.ac.id/index.php/negara/article/view/9307 Sun, 27 Apr 2025 19:32:39 +0700