Affect Taxpayer Compliance Research Articles

FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE DENGAN ADOPSI E-TAX SYSTEM SEBAGAI VARIABEL MEDIASI

Abstract - Tax revenue is often not achieved, research in Botswana states that taxpayer attitudes affect taxpayer compliance, research in Uganda Adoption of the E-tax System can mediate the effect of Attitude on the E-tax system. Can the above research be implemented in Indonesia so that the tax target can be achieved? This study aims to provide evidence of empirical influence between attitudes and attitudes of taxpayers to the e-tax system on tax compliance with the application of the e-tax system as a mediating variable. This study uses respondents who found 100 mandatory taxes in DKI Jakarta. The data used is primary data in the form of questionnaires distributed to individual taxpayers in Jakarta. Data processing in this study using the Smart Pls3 program. The results of the study are the attitude of taxpayers towards the implementation of the e-tax system, the attitude of taxpayers to tax compliance has a positive and significant effect, attitudes towards the e-tax system towards the implementation of the e-tax system, attitudes towards the e-tax system towards tax compliance have a positive effect. but not significant. While the mediation of the implementation of the e-tax system on the attitude of taxpayers towards tax compliance, the mediation of the application of the e-tax system on attitudes towards tax compliance e-mediates positively but not significantly. From the empirical results above, it shows that with the implementation of the e-tax system, it has an influence on the attitude of taxpayers who master technology where taxpayers become more obedient because it is easier and more efficient to pay taxes. Meanwhile, the behavior of taxpayers towards the implementation of the e-tax system, although there are positive results, has not given maximum results to tax revenues because many taxpayers also have difficulty learning the e-tax system, fearing they will make mistakes. The government is imposing too much on the implementation of the e-tax system in a hurry and some people are not ready so that the e-tax system, although positive for the future, is currently not having a significant impact.
 Keywords: Attitude of Taxpayers; Application of the Electronic Tax System; Behavior towards the Electronic Tax System; Tax Compliance

The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable

This study aims to determine the effect of religiosity and taxpayer awareness on Taxpayer Compliance With Taxpayer awareness as an intervening variabel. In this study, researchers examined taxpayer compliance at KPP Pratama Gresik by using independent variables, namely, religiosity, taxation socialization and taxpayer awareness. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 70 respondents. This study uses a questionnaire with taxpayer respondent individuals. Tests were carried out using SEMPLS. The results showed that the religiosity and awareness of taxpayers affect taxpayer compliance, while tax socialization has no effect on taxpayer compliance. The results of the intervening test show that religiosity and tax socialization have an effect on taxpayer awareness. Taxpayer awareness is not able to mediate the relationship between religiosity to taxpayer compliance, while taxpayer awareness is able to mediate the relationship between tax socialization and taxpayer compliance.

Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract: Purpose: This study aimed to determine the effect of tax corruption perception and service quality tax officer towards individual taxpayers compliance in Lampung Province. Method: The sampling method used is proportional random sampling with a sample of 130 individual taxpayers registered at 6 KPP’s in Lampung Province. The analytical tool used in this research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study show that tax corruption perception has positif and significant effect on individual taxpayers compliance in Lampung Province and service quality tax officer has no effect on individual taxpayers compliance in Lampung Province. Limitations: This study only uses two independent variables while there are many other variables that can affect taxpayer compliance. Contribution: This study is expected to provide information for the KPP regarding the effect of service quality and the effect of tax corruption perception on taxpayer compliance. Keywords: 1. Corruption perception 2. service quality 3. individual taxpayers compliance

Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Padang Satu

The purpose of this study is to provide empirical evidence about the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance at KPP Pratama Padang Satu. This research uses quantitative research methods. The data obtained from primary data is through questionnaires by using incidental sampling technique and by using the slovin formula. The population in this study were all individual taxpayers registered at KPP Pratama Padang Satu in 2020 using 100 samples in this study consisting of individual taxpayers registered at KPP Pratama Padang Satu.The results of the study produce a coefficient of determination which indicates that taxpayer awareness and tax sanctions affect taxpayer compliance by 28.4%, while 71.% is influenced by other variables not examined in this study. Keywords: Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance

Pengaruh Keadilan, Perilaku, Persepsi Penerapan Undang-Undang Harmonisasi Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak

Changes in tax regulations that often change make people less understanding. This change is also felt by MSME taxpayers. Initially, the MSME tax was regulated in PP 46 of 2013, which was amended by PP 23 of 2018, and lastly was amended by the HPP Law. This relatively short change has given rise to various perceptions by MSMEs. There is a perception that there is no aspect of justice in the indications that the behavior of taxpayers tends to not comply with these regulations. So the researcher wants to raise this issue for research. The purpose of this study was to determine the effect of justice, behavior and perceptions of the ease of implementing the HPP Law on MSME taxpayer compliance in the city of Kediri in 2022. This study used quantitative research. The data source used is primary data. The sampling method used purposive sampling. The data analysis technique used is SPSS with multiple linear regression analysis method. The results showed that partially fairness had a significant positive effect on taxpayer compliance. Taxpayer behavior and perception of convenience have no effect on taxpayer compliance. However, simultaneously justice, behavior, and perception of convenience affect taxpayer compliance. The implication of this research is for tax officers to provide assistance to WP UMKM. So that MSMEs appear to have a positive perception of justice and behave by paying taxes on time.

Determination of Tax Officer's Motivation and Competence on Taxpayer Compliance and Revenue Performance

This article reviews the effect of employee motivation and competence on taxpayer compliance and revenue performance. This study aims to build a hypothesis of the influence of variables used during the study. The research was conducted through the distribution of questionnaires/surveys and library research with the following results: 1) Motivation affects taxpayer compliance, 2) Motivation has an effect on Revenue Performance, 3) Competence has an effect on Taxpayer Compliance 4) Competence has an effect on Revenue Performance 5) Taxpayer Compliance affects Revenue Performance.

THE EFFECT OF TAXPAYER AWARENESS, QUALITY OF SERVICE, AND TAX PENALTIES ON TAXPAYER COMPLIANCE AT SAMSAT BERSAMA OFFICE IN THE EAST JAKARTA

This study aims to analyze the effect of taxpayer awareness, service quality, and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Joint Office of East Jakarta City. The method used in this study is quantitative. The sampling technique is Convenience Sampling. The data analysis technique used is multiple regression analysis. The data collection is done by distributing questionnaires. The results of this study are: 1) taxpayer awareness has a positive and significant effect on mandatory compliance. 2) service quality has a positive and significant effect on mandatory compliance. 3) tax sanctions do not affect taxpayer compliance. 4) Simultaneously, taxpayer awareness, service quality, and tax sanctions positively and significantly affect taxpayer compliance. The value of R square obtained is 0.422, meaning that taxpayer awareness, service quality, and tax sanctions affect 42.2% of taxpayer compliance in paying motor vehicle taxes. In comparison, the remaining 57.8% is influenced by other variables not examined in this study

RELIGIUSITAS, NORMA SUBJEKTIF DAN KONTROL PERILAKU DIPERSEPSIKAN TERHADAP KEPATUHAN WAJIB PAJAK KOTA PATI TAHUN 2020

This study aims to determine how much influence religiosity, subjective norms and perceptions of behavioral control have on individual taxpayer compliance. This study uses quantitative methods, namely by presenting research results in the form of numbers which are then explained and interpreted in a description, in order to test hypotheses. The subjects of this research are taxpayers who register their business with the Cooperatives and SMEs Service in Pati Regency. The data used in this study is primary data obtained from respondents who filled out the questionnaire. The sample in this study were 150 responden business taxpayers in Pati Regency who were registered in 2020 as many as 8472 SMEs. Results statistic explained that religious attitudes affect taxpayer compliance, subjective norms and behavioral control have no effect on SMEs taxpayer compliance in Pati Regency. Subsequent research in order to be able to conduct research again in the future by adding other research variables that can affect taxpayer compliance. For example, adding taxpayer knowledge variables, fines, trust in the government and others.

Moderation Tax Incentive on the Effect of Tax Service Quality and Tax Knowledge on Taxpayer Compliance

This study aims to obtain empirical evidence regarding the effect oftax service quality and tax knowledge on taxpayer compliance, moderating tax incentives on the effect of tax service quality on taxpayer compliance and moderating tax incentives on the effect of tax knowledge on taxpayer compliance. The population in this study are corporate taxpayers registered at the KPP Pratama Denpasar Timur. The data used is primary data collected through survey techniques using a questionnaire. The data analysis technique used is moderation regression analysis (MRA). Determination of the sample is done by non-probability method with simple random sampling technique.This study analyzed the primary data questionnaire from 100 respondents' answers. Based on the regression analysis, the results of descriptive statistics were obtained with the mean of each variable approaching the maximum value. The variable of tax service quality (X1) with a mean of 5.44, tax knowledge (X2) with a mean of 5.45, tax incentives (Z) with a mean of 5.59, and taxpayer compliance with a mean of 5.51. It can be concluded that the Tax service quality affects taxpayer compliance, tax knowledge affects taxpayer compliance, tax incentives strengthens the effect of tax service quality on taxpayer compliance and tax incentives strengthens the effect of tax knowledge on taxpayer compliance. Keywords: service quality, knowledge, incentives, compliance DOI: 10.7176/RJFA/13-4-04 Publication date: February 28 th 2022

Analisis Determinan Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kabupaten Dompu Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi

This study aims to determine the various factors that can affect the compliance of rural and urban land and building taxpayers in Dompu district with taxpayer awareness as a moderating variable. Sampling using purposive sampling method. The type of data used in this research is primary data, which is collected through surveys. Respondents in this study were taxpayers who were in 4 sub-districts, namely taxpayers in Woja District, Pajo District, Hu'u District and Dompu District with a total of 100 respondents. The data analysis technique used multiple linear regression analysis using SPSS tools. This study found that taxpayer knowledge, tax sanctions affect the compliance of PBB-P2 taxpayers in Dompu Regency. Then the knowledge of taxpayers with awareness of taxpayers as a moderating variable affects taxpayer compliance with moderating variables of taxpayer awareness. Tax sanctions with taxpayer awareness as a moderating variable affect taxpayer compliance.

Effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention Moderated by e-Filing

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals, so the population of this study comprised of companies that are in the Directorate General of Taxation of Large Taxpayers Jakarta, Large Tax Service Offices 1 and 2, totaling 529 companies. Religiosity (X1) and Perceived Risk (X2) significantly influence Attitude (Y1). Furthermore, Attitude (Y1) has a positive and significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The novelties are the development of the Theory of Planned Behavior by involving other variables that affect taxpayer compliance behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as a moderating variable.

The Effect of Taxpayer Awareness and Service of Regional Revenue Service Employees on PBB-P2 Taxpayer Compliance in Sidoarjo During the Covid 19 Pandemic

This study aims to analyze the effect of taxpayer awareness and service of tax employees on taxpayer compliance. The sampling method used is accidental sampling. The sample in this study amounted to 101 samples. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that taxpayer awareness has an effect on taxpayer compliance. The higher the level of awareness of taxpayers, the better understanding and implementation of tax obligations so as to increase compliance. Tax Employee Service Affects Taxpayer Compliance. Taxpayer compliance in fulfilling the obligation to pay taxes depends on how the tax officer provides the best quality of service to taxpayers.

Literature Reviews of Internal Aspects of Individual Taxpayers That Influence Tax-Paying Compliance

Studies on individual taxpayer compliance have been carried out. Several internal factors from within the taxpayer can affect taxpayer compliance. In this study, researchers will identify any internal factors affecting taxpayer compliance in paying taxes. Researchers reviewed 20 articles related to internal factors that can affect tax compliance. Such internal factors include tax morale, education level, income level, age, and gender. According to the 20 articles, there are still inconsistencies. Several studies have stated that these internal factors affect taxpayer compliance. Another study states that the internal factors did not affect taxpayer compliance.

PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PSAK EMKM DAN RELAKSASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU USAHA MIKRO KECIL MENENGAH DI KOTA YOGYAKARTA

This study aims to test whether taxpayer awareness, understanding of Understanding Financial Accounting Standards of Small and Medium Micro Eentitas and tax relaxation to the compliance of small and medium micro enterprises taxpayers. The population in this study is Small and Medium Micro Enterprises in Yogyakarta. Sampling techniques in this study use convenience sampling. Data collection is done by disseminating questionnaires in the form of google form through whatsap application to respondents. The number of questionnaires processed as many as 62 questionnaires, from google form. The data was analyzed using multiple linear regression analysis. The results of this study show that taxpayer awareness and tax relaxation have a positive and significant effect on taxpayer compliance. Meanwhile, understanding the Understanding of Financial Accounting Standards of Small and Medium Micro Eentitas negatively affects taxpayer compliance.

The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City

Indonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source www.Covid19.go.id). The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance.

Factors Affecting Taxpayer Compliance in Paying Natural and Building Taxes (Study in Datar Lebar II Village, Lungkang Kule District, Kaur Regency)

The purpose of this study is to find out whether income affects taxpayer compliance in paying land and building taxes (Study in Datar Lebar II Village, Lungkang Kule District, Kaur Regency). To find out whether awareness affects taxpayer compliance in paying land and building taxes (Study in Datar Lebar II Village, Lungkang Kule District, Kaur Regency). c. This is to find out whether the quality of service affects taxpayer compliance in paying land and building taxes (Study in Datar Lebar II Village, Lungkang Kule District, Kaur Regency). Based on the results of this study it is concluded that there is an effect of income (X1) on taxpayer compliance (Y) based on the results of the tsig test for variable income (X1) is 0.021, the calculated value is compared with the α value of 0.05 with a significant level of 0.021 < 5% for the income variable (X1) means that Ha is accepted and Ho is rejected, which means that there is an effect of income (X1) on taxpayer compliance (Y). There is an effect of awareness (X2) on taxpayer compliance (Y) based on the results of the t-test for the awareness variable (X2) which is 1.589 the value of the tcount when compared with the t-table of 1.6991. because tcount <ttable (1.589 <1.6991) with a significant level of 0.023> 5%, then Ha is rejected and Ho is accepted, which means the effect of awareness (X2) on taxpayer compliance (Y). There is an effect of service quality (X3) on audit quality (Y) based on the results of the t-test for the service quality variable (X3) which is 0.763, the value of the t-count when compared with the t-table of 1.6991 because tcount <ttable (0.763 <1.6991) with a significant level of 0.042 <5%, then Ha is accepted and Ho is rejected, which means that the effect of service quality (X3) on audit quality (Y).

Pengaruh Kesadaran Wajib Pajak, Modernisasi Administrasi Perpajakan, Sanksi Pajak dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Pemilik Umkm di Kelurahan Cimone, Kecamatan Karawaci, Kota Tangerang)

The importance of the role of taxes to support the progress of the nation and national development. This study was conducted to analyze the factors that affect taxpayer compliance, the independent variables used in testing MSME taxpayer compliance are taxpayer awareness, modernization of tax administration, tax sanctions and tax justice for business actors who carry out micro, small and medium business activities. registered in the Cimone sub-district, Karawaci district, Tangerang city. This study uses quantitative methods, collecting data through the distribution of questionnaires directly to MSMEs in Cimone Village, Karawaci District, Tangerang City. The sampling technique used in this research is the purposive sampling technique and the slovin method so that the samples that will be used are those included in the criteria: 1) MSME entrepreneurs who have income < 4.8 billion per year, 2) MSME actors who have a TIN, 3) do activity. Data analysis techniques are descriptive statistics, instrument testing, classical assumption testing, and multiple linear regression which are processed using SPSS version 25 software. The conclusion from the results of this study partially is that taxpayer awareness, modernization of tax administration, tax sanctions and tax justice have a significant effect on taxpayer compliance

The Effect of Repeat Tax Amnesty and Tax Penalty Policy on Taxpayer Compliance (An Experimental Study)

This study aims to (1) examine the effect of repeated tax amnesty knowledge on taxpayer compliance, (2) examine the effect of tax sanctions on taxpayer compliance based on threats to taxpayer compliance decisions, and (3) examine differences in taxpayer compliance based on taxpayer knowledge, on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions. This study used a 2 x 2 factorial experimental research design between subjects by using 119 participants from accounting students from the Faculty Economic and Busines Warmadewa University. The results showed that both the knowledge of taxpayers on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions can affect taxpayer compliance. Besides that too, there is an interaction between taxpayer knowledge on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions where if the taxpayer is in a condition not aware of the repeated application of the tax amnesty, taxpayers who also receive high tax sanctions will show the highest degree of compliance, compared to subjects in other situations. Hypothesis testing using a different test t test with the help of the SPSS 26.0 program. The expected research output is that the results of this research will be published in the proceedings of the Warmadewa of University Research Institute. Keywords: Recurring tax forgiveness, tax sanctions, tax compliance.

KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BANTUL: FAKTOR YANG MEMENGARUHINYA

The purpose of the study was to analyze the influence of understanding factors, sanctions and tax rates on MSME taxpayer compliance. The population of this research is MSME actors in the Special Region of Yogyakarta with purposive sampling technique. Research respondents totaled 58. Data analysis used multiple linear regression. The results of this study are MSME taxpayer compliance is influenced by understanding and witnesses, while tax rates have no effect. This research provides implications both theoretically and practically. In theory, this study extends research on taxpayer compliance. Meanwhile, in practice this research provides information to the Directorate General of Taxes about the factors that affect taxpayer compliance, so that this information can be used as consideration in making policies. Keywords:MSMEs; Tax understanding; Tax sanctions; Tax rates.

SERVICES AND TAX ADMINISTRATION EASY TO THE COMPLIANCE LEVEL OF MOTOR VEHICLES TAXPAYERS IN PANDEGLANG REGENCY

The emergence of the corona outbreak impacted the decline in national taxes; along with this, there was a decrease in the daily receipts of the Banten province motor vehicle tax and an increase in the Banten province vehicle tax arrears. This study aims to analyze the extent to which the quality of tax services and the ease of administrative requirements for paying taxes can affect taxpayer compliance and how much the covid-19 outbreak affects both of these things. The recorded population of two-wheeled vehicles is 216,609 units. The sample processed in this study was 100 respondents obtained by distributing questionnaires with the incidental sampling method in the Samsat area of ​​Pandeglang Regency. Based on the results of data processing, it was found that there was a positive influence of the ease of tax services on taxpayer compliance and no effect on the completeness of tax administration aspects on the level of taxpayer compliance. Therefore, the corona pandemic is not the cause of the low level of compliance of motor vehicle taxpayers. The aspect of the corona pandemic or the covid-19 outbreak is defeated by the ease of tax services provided by the local government. Another thing is that the tax administration has not been able to encourage taxpayer compliance and is estimated to be an obstacle due to several things, such as the difficulty of tax administration during the motor vehicle mutation process. The aspect of the corona pandemic is not the cause of the low level of compliance of motor vehicle taxpayers. Aspects of the corona pandemic or the covid-19 outbreak are defeated by local governments’ ease of tax services. Another thing is that the tax administration has not been able to encourage taxpayer compliance and is estimated to be an obstacle due to several things, such as the difficulty of tax administration during the motor vehicle mutation process. The aspect of the corona pandemic is not the cause of the low level of compliance of motor vehicle taxpayers. The corona pandemic or the covid-19 outbreak is defeated by the ease of tax services provided by the local government. Another thing is that the tax administration has not been able to encourage taxpayer compliance and is estimated to be an obstacle due to