Taxpayer Awareness Research Articles

Pengaruh Sanksi Perpajakan, Penerapan Self-Assessment System dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM

This research was conducted with the aim of analyzing, knowing and confirming the influence of tax sanctions, implementation of the self-assessment system and taxpayer awareness of SMEs taxpayer compliance (Study of Individual SMEs Taxpayers at KPP Pratama West Tangerang). This research uses primary data obtained from questionnaires distributed to individual SMEs taxpayers at KPP Pratama West Tangerang. The respondents in this research were 100 individual SMEs taxpayers registered at KPP Pratama West Tangerang. The scale used in this research uses a Likert scale. The research design used in this research is causal research. This research uses quantitative methods. The sampling technique used is convenience sampling. The data analysis method used in the research is descriptive statistics and processed using SmartPLS 4 software. The data analysis technique uses measurement testing (Outer Model) and structural testing (Inner Model). The research results show that tax sanctions have no effect on taxpayer compliance, while the implementation of a self-assessment system and taxpayer awareness have a positive effect on taxpayer compliance.

Strategies to Improve Entertainment Tax Compliance

This study discusses strategies for improving entertainment tax compliance at UPT Region VI Bapenda Medan City, which is an important part of the Regional Original Income (PAD). This study identifies the low level of entertainment tax compliance in Indonesia, which only reached 62% nationally and 55% in Medan City in 2022. Factors influencing non-compliance include weak supervision, low taxpayer awareness, and the complexity of tax mechanisms. Using a qualitative descriptive approach, this study explores the impact of non-compliance and proposes a compliance model-based strategy that includes four levels: (1) "willing to do the right thing", (2) "try to, but don't" t always succeed", (3) "don't want to comply", and (4) "have decided not to comply". The proposed strategy includes improving services, education, and strict law enforcement. The results of the study indicate that a comprehensive approach that combines persuasive, educational, and repressive elements can create a fairer and more transparent tax system, as well as encouraging taxpayers' awareness of the importance of their contribution to regional development.

Managing Tax Compliance Through Collective Action Framework in Decent Work and Economic Growth (SDG 8) Goal: Lesson from Three Indonesian Cities

Objective: This study will examine how the government and citizens view taxes as a collective action in state governance for Decent work and economic growth (SDG 8) goal. Method: This research used questionnaires with a purposive random sampling method to collect data, and the data was tested using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) analysis. Results and Discussion: The results of the goodness of fit test of the three research areas show a significant value. The SEM-PLS analysis of hypothesis model testing results shows that all hypotheses are accepted in all three cities, but there are 3 hypotheses were rejected in one of the cities. The results of this study show a strong causal relationship between high levels of local tax payment compliance in the context of collective action. The Taxpayer Awareness variable influences the Taxpayer Compliance variable in Madiun and Mojokerto cities; however, in Probolinggo City, Taxpayer Compliance is influenced by Collaborative Governance. Increasing tax compliance is crucial for socio-economic development and contributes to the SDG 8 goal. Research Implications: Furthermore, the results showed that tax compliance is still in the low category. This challenges local governments to increase public awareness of the importance of paying taxes. Therefore, further research is needed to determine the collective action in increasing tax compliance warranted to achieve Indonesia's target of tax ratio rate.

Pengaruh Kesadaran Pajak, Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak

This researchis armed to knowed taxpayer service and tax officials of tax compliance. The research conducted at Kantor Pelayanan Pajak Pratama in district Temanggung on 2015. This research is casual comparative sample approach taken by insidental sampling technique with a total sample of 101 respondents. Methods pf data collection on issues related to research carried out using a questionnaires, in this form of closed questions the data taken in March 2016. The result of 101 respondents, showed that awareness of taxpayers and tax officials at the Kantor Pelayanan Pajak Pratama in district Temanggung 2015 effect on tax compliance. Calculations that have been done abtained sig value equal to vlue of alpha (0,000. Significance of test result seen probability value of 0,00 < 0,05 so the rejected. This influence he awarenesss of taxpayers and service tax officials simultaneously affect taxpayer compliance significant that the alternative hypothesis (Ha) is accepted. The result showed no significant relationship between awareness of taxpayers and service ta officials on tax compliance.

Pengaruh Program Pemutihan Pajak, Penerapan E-Samsat dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada Kantor Samsat Kab. Bandung II Soreang Periode 2019-2023)

PThis research aims to analyze the influence of the Tax Whitening Program, Implementation of E-Samsat, and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance at the Bandung II Soreang Regency Samsat Office for the 2019–2023 period. This research used a quantitative approach with a purposive sampling method, and primary data was obtained through questionnaires distributed to 100 respondents. Data analysis was carried out using the SPSS version 27 application. The research results showed that the Implementation of E-Samsat and Taxpayer Awareness had a positive and significant effect on Taxpayer Compliance, while the Tax Whitening Program had no effect on Taxpayer Compliance.

Analisis perhitungan, pemungutan, dan kontribusi pajak mineral bukan logam dan batuan terhadap pajak daerah dan pendapatan asli daerah Kota Tomohon

The Non-Metallic Mineral and Rock Tax is a regional tax in Tomohon City that contributes to Regional Tax and Regional Original Income. This study will determine the mechanism for calculating and collecting Non-Metallic Mineral and Rock Tax in Tomohon City, as well as the contribution of Non-Metallic Mineral and Rock Tax to Regional Taxes and Original Regional Income of Tomohon City in the 2019-2023 period. This study employs a descriptive qualitative analysis method. The study results clearly show that the calculation and collection of Non-Metallic Mineral and Rock Tax in Tomohon City is based on the regulations in force in the region. The average contribution from 2019 to 2023 clearly demonstrates that the criteria for non-metallic mineral and rock tax contributions are very low, both for Regional Taxes and Regional Original Income. A comparison with other regional taxes shows that the contribution of non-metallic mineral and rock taxes to Tomohon Regional Taxes for the 2019-2023 period is either the highest or the lowest. It is clear that the contribution of non-metallic mineral and rock taxes to PAD is insignificant when compared to the total from other PAD sources. The decline in the contribution of non-metallic mineral and rock taxes in Tomohon City is influenced by two main factors: the awareness and honesty of taxpayers in calculating and paying their taxes, as well as committing other fraud that can harm the Tomohon City government. Changes in rules and policies also play a role. If managed properly, the potential contribution of non-metallic mineral and rock taxes in Tomohon City can be maximised.

PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SISTEM E-SAMSAT DAN INSENTIF PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KABUPATEN KLATEN

This study aims to determine the effect of tax knowledge, taxpayer awareness, E-samsat system, tax incentives on compliance with motor vehicle tax payments in Klaten Regency. The population used in this study were taxpayers in Klaten Regency. The sample selection in this study used the Purposive Sampling method and obtained a sample of 100 respondents. The data analysis technique used multiple linear regression analysis. The results of the study showed that tax knowledge and taxpayer awareness had an effect on taxpayer compliance, while the e-samsat system and tax incentives did not have an effect on taxpayer compliance.

LEGAL PERSPECTIVE & INDIVIDUAL TAXPAYERS’ PERCEPTION OF NEW V/S OLD TAX REGIME UNDER INCOME TAX ACT,1961, IN AHMEDABAD CITY

This research investigates the legal perspectives and individual taxpayers' perceptions of the new and old tax regimes under the Income Tax Act, 1961 in Ahmedabad City. Through a structured survey conducted among 118 respondents, the study aims to compare the legal frameworks of both regimes, assess taxpayer perceptions regarding their benefits and challenges, analyse the impact of these regimes on taxpayer behaviour concerning savings and investments, and identify demographic factors influencing taxpayer preferences. The findings reveal significant insights into taxpayer awareness and preferences, highlighting the need for enhanced educational initiatives and simplified regulations to improve compliance and foster a better understanding of the tax system. This study contributes to the discourse on tax policy and individual taxpayer behaviour, providing valuable recommendations for policymakers and tax practitioners.

Moderation Of Patriotism Toward Tax Compliance Aspects

This study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data. The population of this study were taxpayers in Pontianak City and Kubu Raya Regency. The sampling technique used was random sampling. The Hair approach was used to measure the number of samples to obtain a sample of 240 taxpayers. The data collection technique used a questionnaire. The analysis technique used path analysis with a partial least squares structural equation modeling (PLS-SEM) approach based on variance. The study found that taxpayer awareness, e-filing, tax sanctions, and love of the homeland positively affect taxpayer compliance. If taxpayers do not fulfill their responsibilities, they will be punished. Love of the homeland can strengthen the influence of tax sanctions on taxpayer compliance. However, love of the homeland cannot moderate the influence of taxpayer awareness and e-filing on taxpayer compliance. This study can complement the results of previous studies on factors that influence taxpayer compliance. Then, it can help develop a more comprehensive theoretical model and broaden the understanding of taxpayer behavior. This research can help the government make more efficient tax policies and encourage taxpayer compliance.

Pengaruh Program Samsat Keliling, E-Samsat dan Kesadaran Dalam Membayar Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor Pada UPTD Pendapatan Daerah di Wilayah Kota Kupang (Kantor Samsat Kota Kupang)

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

Pengaruh Kemudahan Penggunaan E-Filing, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

This research aims to analyze the influence of ease of e-filing, taxpayer awareness, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers registered at KPP Pratama North Sidoarjo. Determining the sample in this study used a purposive sampling method and the sample size was 100 people. The type of data used in this research is primary data in the form of respondents' answers from questionnaires that have been distributed. The analysis technique in this research uses multiple linear regression analysis. The results of this research show that simultaneously the ease of e-filing, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance. Partially, ease of e-filing, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance. This means that the more taxpayers who use the e-filing system, the higher the awareness of taxpayers and tax sanctions, the more individual taxpayer compliance will also increase.

PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR SAMSAT KOTA BATAM

This research aims to examine the factors that influence motor vehicle taxpayer compliance, namely the variables of tax knowledge, taxpayer awareness and tax sanctions. Motor vehicle tax is a form of regional income and is used for the benefit of the region as well. The population in this study are motor vehicle taxpayers registered with the Batam City Samsat who live in the Batam City sub-district. The sample in this study took a sample with an error rate of 10% using the Slovin formula. This research uses a quantitative method by distributing a Google Form questionnaire to 100 respondents as a sample with a Likert scale in this research. Then the data obtained was processed using SPSS V26. This research uses multiple linear regression analysis techniques. The results of this research with the tax knowledge variable influence motor vehicle taxpayer compliance with a significance of 0.000 < 0.05. The taxpayer awareness variable influences motor vehicle taxpayer compliance with a significance value of 0.020 < 0.05, and the tax sanctions variable influences motor vehicle taxpayer compliance with a significance value of 0.001 < 0.05. Based on the results of hypothesis testing in this research, it can be concluded that the variables of tax knowledge, taxpayer awareness and tax sanctions have a simultaneous effect on taxpayer compliance with Samsat motor vehicle tax in Batam City. Keywords: Tax knowledge, taxpayer awareness, tax sanctions, taxpayer compliance, motor vehicle tax

PENGARUH KEPEMILIKAN NPWP, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN

This study aims to analyze the effect of NPWP Ownership, Tax Audit, Tax Collection and Taxpayer Awareness in increasing Income Tax Revenue. This study uses Quantitative Descriptive research methods. The location of this research and the respondents in this study were offices and employees with a sample of 70 respondents who had NPWP in Sidorejo District, Magetan Regency. The results of hypothesis research show that the independent variable of NPWP ownership is 0.001, the independent variable of tax audit is 0.049, the independent variable of tax collection is 0.040 and the independent variable of taxpayer awareness is 0.041. With these results it can be stated that NPWP ownership, tax audit, tax collection, and taxpayer awareness have a significant effect. Simultaneously, the variables of NPWP ownership, tax audit, tax collection and taxpayer awareness affect the income tax revenue variable.

Exploring the Impact of Awareness, Tax Amnesty, and Socialization Efforts on Motor Vehicle Tax Compliance

As governmental needs for funds increase alongside developmental demands, there is a concerning lag in taxpayer compliance, especially noted in the context of rising vehicle registrations. This study aims to examine the impact of awareness, tax amnesty, and tax socialization on motor vehicle taxpayer compliance at the Badung SAMSAT Office. The sample comprised 100 registered motor vehicle taxpayers from the Badung Regency SAMSAT Office in 2022. Results indicate that tax socialization, tax amnesty, and taxpayer awareness significantly enhance compliance with motor vehicle tax obligations at the Badung SAMSAT Office. This research contributes to the literature by providing empirical insights into how awareness, tax relief, and tax socialization influence motor vehicle taxpayer compliance at the specified location.

Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, Pemahaman Pajak, dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kelurahan Naikliu Kecamatan Amfoang Utara Kabupaten Kupang

This research aims to determine the influence of tax socialization, tax knowledge, tax understanding, and tax awareness on land and building tax compliance. This research was carried out in Naikliu Village, Nort Amfoang Utara District with a population of 534 taxpayers. The method used in selecting the sample was random sampling using the slovin formula and was determined as many as 100 respondents. This type of research is included in quantitative descriptive with survey methods. The type of data used in this research is primary data obtained by distributing 100 questonnaires and the total number of questionnaires that can be processed is 100. The statistical method used multiple linear regression analysis with the help of SPSS 25 application software. The results of this research show that the Socialization variabel tax, tax knowledge, tax understanding, are partially insignificant to taxpayer compliance, meanwhile taxpayer awareness partyally has a significant effect on land and building tax compliance. Meanwhile, the variables of tax socialization, tax knowledge, tax understanding, and tax awareness together simultaneosly influence taxpayer compliance.

Badati Cultural Design as a Learning Model in Increasing Understanding and Awareness of Prospective Taxpayers

The role of the community in development is characterized by a high awareness of paying taxes. People in the age range of compulsory education are potential taxpayers. The existence of badati culture, which is believed to have positive values for the people on the island of Ambon, is then designed in the form of a learning model. Through the implementation of the Badati Learning model, it is expected that it will have an impact on the level of tax awareness of 12th-grade high school students in Ambon City. The Badati model developed has a syntax: (1) formulation of activities, (2) formation of groups in representatives, (3) representatives disseminate to small groups, (4) small groups discuss, (5) the results of small group discussions are returned to the large group, (5) representatives disseminate classically by each representative in the gandong cloth. The research and development method, with the stages of preliminary studies on community leaders and youth leaders in Maluku, model trials. Limited test stages were conducted in two schools, broader test stages were conducted in three schools, and model validation was conducted in two schools. The results of the study illustrated that the Badati model is proven to have a good impact in increasing students' understanding of the importance of tax awareness for development with the average N-gain value at each stage of the trial, which is at a moderate level (limited trial N-gain value 0.6, broader trial, 0.7, and 0.7 validation test). Keywords: Badati learning model, tax awareness

The Effect of Turnover and E-SPTPD Services on Restaurant Taxpayer Compliance with Taxpayer Awareness as a Moderating Variable (Case Study on Restaurant Taxpayers in Sidoarjo Regency)

The Covid-19 pandemic that has occurred over the past four years has had an impact on several aspects, one of which is tax revenue. More specifically, restaurant tax revenue in Sidoarjo Regency also decreased during the period 2020 to 2022. This study examines the influence of turnover, and e-SPTPD services, on the level of taxpayer compliance with tax awareness as a moderation variable. The data used in this study is primary data through the purposive sampling method on certain criteria. The research population is restaurant taxpayers in Sidoarjo Regency. Data collection uses a questionnaire that is distributed door-to-door to the respondents. Based on the results of the path coefficient test, the results of the hypothesis test, namely turnover, and e-SPTPD services have a positive effect on taxpayer compliance. Meanwhile, tax awareness cannot strengthen the influence of turnover, as well as e-SPTPD services on taxpayer compliance. This research can be an evaluation of government policies on tax compliance which has implications for optimizing tax revenue, especially in restaurant businesses in Sidoarjo Regency. Namely by considering turnover, and e-SPTPD services.

Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Kesadaran Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Perpajakan pada Pelaku Usaha di Kabupaten Bekasi Periode 2011-2019

This research aims to analyze and explain how much influence taxpayer knowledge, tax rates, tax awareness and tax sanctions have on tax compliance among business actors in Bekasi district for the 2011-2019 period partially and simultaneously. The research method used in this research is a quantitative verification approach. The population used in this research is Business Taxpayers in Bekasi Regency. With a sample of 100 samples. The data analysis used is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that taxpayer knowledge has a positive and significant effect on taxpayer compliance. This shows that the higher the knowledge a taxpayer has, the higher the taxpayer's compliance in paying taxes. Taxpayer awareness has a positive and significant effect on taxpayer compliance. This means that the level of awareness regarding compliance in paying taxes is still low. Tax sanctions have no effect on taxpayer compliance. This explains that the existence of sanctions does not make taxpayers obedient in paying their taxes.

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor

Motor vehicle tax is one of the revenues that contribute greatly to economic growth in a country that is collected on the ownership of motorized vehicles. Although the number of motorized vehicles increases every year, in reality there are still many people who do not comply with the obligation to pay taxes. Taxpayer compliance is an important aspect in the government's efforts to increase local revenue. The purpose of this study is to determine taxpayer compliance in Batam City, as well as the impact of taxpayer awareness, quality and sanctions on taxpayer compliance. This research uses a descriptive type quantitative approach. The random sampling method is used by researchers to take samples by distributing questionnaires to the people of Batam City who own motorized vehicles. There are 100 respondents who have been determined by researchers based on calculations using the slovin formula using multiple linear regression analysis techniques. The results of this study indicate that awareness and service quality have no significant effect on taxpayer compliance, while sanctions have a significant effect on taxpayer compliance.

Evaluasi penerapan program keringanan pajak kendaraan bermotor pada UPTD SAMSAT Tomohon

Motor vehicle tax is a type of regional tax with significant potential for increasing local revenue. However, it must be acknowledged that there are still many taxpayers who do not comply with paying taxes on time. To increase taxpayer awareness, the Regional Government has implemented a motor vehicle tax relief program through UPTD Samsat Tomohon. This research evaluates the effectiveness of implementing the motor vehicle tax relief program in increasing taxpayer awareness of paying taxes at UPTD Samsat Tomohon. The research uses a qualitative approach with a descriptive methodology. Data sources were obtained through interviews, documents, and observations. The results show that the tax relief program increases taxpayer awareness and regional tax revenues.