Abstract
This research aims to review and analyze Sanctions, Fiscus Services & Morality tax services are tax compliance. The design of this study uses an explanatorical causality design. The population used in this study is a company that becomes a taxpayer in Bogor Regency.The analysis method uses multiple regression analysis and data analysis. The sample selection technique uses probability ampling. The results of this study partially showed that variable tax sanctions had no effect on the compliance of corporate taxpayers. While the fissure service and tax morality affect the compliance of corporate taxpayers, simultaneously showing that tax sanctions, fiscus services, and taxpayer morality together have a significant effect on corporate taxpayer compliance.
Highlights
National development is a government effort that is carried out continuously and continuously in order to improve the quality of community welfare.The main obstacle experienced by the state in implementing national development is about costs.The government needs considerable funds to be able to realize policies and programs related to national development.The funds needed every year increase along with the increasing needs of the community.Taxes play a vital role in indonesia's development, as more than 70% of state revenues come from taxes
Effect of Tax Sanctions on Corporate Taxpayer Compliance The results of this study showed that tax sanctions had no effect on taxpayer compliance with KPP in Bogor Regency.This result can be seen from the significance value of 0.350 > 0.05, meaning that the hypothesis is rejected, which means that if tax sanctions are applied firmly and clearly it will not increase taxpayer compliance.The taxpayer's perception of the sanctions that are still low is evidenced in the respondents' answers are still low.Indicators of criminal sanctions imposed for tax offenders are very mild.Due to the taxpayer's perception of administrative and criminal sanctions that are still mild, this causes sanctions to have no effect on improving taxpayer compliance but there needs to be follow-up from the government
Effect of Tax Fiscus Services on Corporate Taxpayer Compliance The results of this study show that fiscus services affect taxpayer compliance with KPP in Bogor Regency.This result can be seen from the significance value of 0.002 < 0.05, meaning the accepted hypothesis.Taxpayers who get a good quality of service from the fissure will tend to be obedient in paying their tax obligations.the higher the quality of service provided by the fisss to the taxpayer, the higher the level of taxpayer compliance
Summary
National development is a government effort that is carried out continuously and continuously in order to improve the quality of community welfare.The main obstacle experienced by the state in implementing national development is about costs.The government needs considerable funds to be able to realize policies and programs related to national development.The funds needed every year increase along with the increasing needs of the community.Taxes play a vital role in indonesia's development, as more than 70% of state revenues come from taxes. Taxpayer compliance (tax compliance) can be identified from taxpayer compliance in registering, compliance to re-deposit Notification Letter (SPT), compliance in the calculation and payment of taxes owed, and compliance in payment of arrears.The issue of compliance becomes important because uncertainty will jointly lead to tax avoidance such as tax evasion and tax avoidance, resulting in reduced depositing of funds into state coffers. Taxpayer morality can be defined as an instrinsic motivation to pay taxes arising from a moral obligation or belief to contribute to the state by paying taxes.Taxpayer morality does not measure individual behavior, but rather individual attitudes and stances.It can be seen as a moral obligation to pay taxes, a belief to contribute to society by paying taxes (Torgler, 2003; Mala, 2021) Taxpayer compliance is influenced by the morality of the taxpayer, this is because paying taxes is an activity that cannot be separated from the behavior conditions of the taxpayer itself.Moral aspects in the field of taxation concern two things, namely; (1) The moral obligation of the taxpayer in carrying out his tax obligations as a good citizen and (2) concerning the moral awareness of the taxpayer on the allocation of tax revenues by the government.The study found empirical evidence of a significant relationship between taxpayer morality and taxpayer compliance (Thurman et al, 1984; Troutman, 1993).
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