Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Pajak Orang Pribadi Di Sumatera Selatan

Abstract

Taxpayers' awareness varies greatly in their knowledge of tax requirements, their capacity to learn about their responsibilities, their perception of the consequences of not fulfilling those responsibilities and their awareness of services to help them with their taxes. Empirical evidence suggests that individuals are motivated by financial considerations, non-financial considerations, considerations, information and the way they process this information. The purpose of this study was to measure how much or concern the people of South Sumatra in complying with tax regulations. This research is a literature study in which the author examines several journals related to previous research. The results of the literature study are then used to identify the level of tax compliance following some steps that can be taken to improve tax compliance in Indonesia. There are three paradigms of tax administration that emerged from this study. This paradigm begins with a government compliance strategy based on detection and punishment. The second paradigm, the paradigm that recognizes the influence of enforcement as well as the administration of taxation that facilitates and provides services to taxpayer citizens, the third paradigm that views taxpayers as members of a larger group, as social beings whose behavior depends on their own moral values and also on their perception of the quality, credibility, and reliability of tax administration. Strategies for controlling tax avoidance fall into three main categories. First, there is room for improvement in policies to improve detection and punishment. Second, there is room for improvement of tax administration services by becoming more consumer friendly. Third, by using mass media to strengthen tax compliance.