Effect Of Tax Sanctions Research Articles

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BEKASI

Tax is one source of income for a country. The purpose of this research is to get empirical evidence about the effect of taxpayer awareness, moral obligations, quality of services, tax sanctions, tax understanding and knowledge and tax socialization on vehicle’s taxpayer compliance at Bekasi. The theory used in this research is Attribution Theory and Theory of Planned Behavior. The respondent's criteria used in this study are motor vehicle taxpayers who are registered at the Bekasi SAMSAT and self payments of vehicle’s tax. This research design uses a questionnaire as an instrument. Sampling in this study was conducted as many as 115 motor vehicle’s taxpayers who have passed the criteria. The sampling method used was convenience sampling.
 The results of the analysis and hypothesis testing showed that simultaneously or partially there are 3 variables that affect taxpayer compliance. 1. Taxpayer awareness, The effect of Taxpayer awareness on Taxpayer compliance because the higher the level of awareness of Taxpayers who have understood well how the benefits of paying taxes and the implementation of tax obligations are getting better. 2. Tax sanctions, the effect of tax sanctions is due to strict and consistent enforcement of tax laws in the country with respect to the sanctions given, it will be able to create high compliance because taxpayers have understood well what penalties or sanctions will be obtained if they do not pay their taxes. 3. Socialization of taxation is influential because the tax authorities often carry out tax socialization, taxpayers often see advertisements or explanations about taxation either through print media or the internet and understand the information provided by the tax authorities so that taxpayers increase information or understanding of taxation, so that socialization is carried out carried out by the tax authorities have been effective and on target.

The Effect of Tax Sanctions on The Level of Taxpayer Compliance at The Tax Service Office Pratama Madya Medan

This study aims to determine whether there is an effect of taxpayer awareness and tax sanctions on taxpayer compliance at KPP Pratama Madya Medan. The population in this research are taxpayers who are registered at KPP Madya Medan. Data analysis using multiple linear regression. The results of the study show that taxpayer awareness and tax sanctions have an 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.

The Effect of Tax Sanctions on Taxpayer Compliance with Services as a Moderating Variable

Taxes are one of the great sources of wealth for the states of Indonesia that are used for expenditure in order to transfer people. Some factors that influenced taxation are tax sanctions and services. This research is a quantitative study. The population is the research is the taxpayer body registered at KPP Pratama Surabaya Karangpilang. The data used are primary data with data collection techniques using questionnaires. The samples used in this study were about 98 taxpayers using sampling techniques incidental sampling. Analytical techniques used Partial Least Square (Smart PLS). The results of this study show that tax sanctions have a positive effect on the compliance of corporate taxpayers. The second result indicated that tax services by the KPP have a negative effect on the relationship between tax sanctions and taxpayers’ compliance. Based on these results, the implication for KPP is to enforce the tax sanction for corporate taxpayers to be more compliant in paying their taxes. However, tax services need to be identified and customized to the corporate taxpayer’s needs, so that tax services will have an impact on corporate compliance in paying taxes.

Effectiveness of Tax Sanctions and Examination of Taxpayers On Taxpayer Compliance With Quality of Service as Moderating Variable

This study aims to determine the effectiveness of tax sanctions and taxpayer audits on taxpayer compliance with service quality as a moderating variable. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of tax sanctions and tax audits on taxpayer compliance with service quality as a moderating variable. Testing this hypothesis using the SmartPLS analysis tool. The results obtained based on the validity test showed that all statements on the questionnaire were declared valid. To test the reliability test of all variables obtained from Composite Realibility or Cronbach's Alpha value is declared realible. And for hypothesis testing based on R-Square and T-statistics, it shows that not all hypotheses are accepted. The result of the hypothesis states that Tax Audit has an effect on taxpayer compliance. And there is no effect between tax sanctions on taxpayer compliance, tax sanctions on taxpayer compliance moderated by service quality, and tax audits moderated by service quality.

THE EFFECT OF TAX SANCTIONS AND TAX AUTHORITIES SERVICES ON TAX COMPLIANCE AND TAXPAYER AWARENESS AS MODERATION VARIABLE (SURVEY ON CORPORATE TAXPAYERS DOMICILED IN TANGERANG)

This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 there were 1,570 taxpayers, the determination of the number of samples was determined using the Slovin formula so that the sample used was 94 respondents. Data were collected using a questionnaire and using the Ordinal scale. The distribution and collection of questionnaires was carried out in June 2020 and the number of questionnaires that could be used was 88 questionnaires or 93%.In analyzing the data used a quantitative approach through Software SPSS 23. The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness . Partially Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers. Interactionlly awareness of taxpayers moderating tax sanctions does not affect the compliance of corporate taxpayers, awareness of taxpayers moderating tax authorities services have a significant effect on compliance with corporate taxpayers.

PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura)

This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007).

PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURAKARTA

Tax is one of the country's acceptance resources to promote national development and a source of financing for development in the welfare of the community. The purpose of the study is to know (1) the influence of taxation knowledge on UN taxpayer compliance (2) The influence of fisial service to UN taxpayer compliance (3) Effect of tax sanctions on PB taxpayer compliance, (4) influence Socialization of taxation on UN taxpayer compliance. This research uses primary data in the form of questionnaires given to respondents in five sub-districts in Surakarta. The population in this study was 124,720 taxpayers in Surakarta. The sampling techniques in this study used the Sampling cluster method. The data analysis techniques used in this study are descriptive analysis, instrument test, classical assumption test, double linear regression analysis, coefficient of determination test, T test and F test.
 The result of the count-1.716 with a P-value of 0.090 > 0.05 means no negative influence and no significant taxation knowledge (X1) to the taxpayer's compliance (Y). The result of a count-0.720 with a P-value of 0.473 > 0.05 means there is a negative influence and insignificant Fischus service (X2) against taxpayer compliance (Y). The result of the 3.605 calculated with a P-value of 0.000 < 0.05 means there is a positive and significant influence on tax sanctions (X3) against taxpayer (Y) compliance. The result of the count-0.482 with P-value 0.631 > 0.05 means there is a negative and insignificant socialization of taxation (X4) against taxpayer compliance (Y). The result of a count-0.482 with a P-value of 0.631 > 0.05 means there is a negative influence and no significant socialization of taxation (X4) against taxpayer compliance (Y). The results of the test F 4.116 with the P-value of 0.004 < 0.05 which means simultaneously the variables of taxation knowledge (X1), Fischus Service (X2), tax sanctions (X3), and socialization of taxation (X4) have a significant effect on compliance with taxpayers in paying the Earth tax and price (Y). Test determinations indicate the Adjusted value of R Square 0.112 concluded that the taxpayer variables can be explained by the four independent variables i.e. taxation knowledge, Fischus services, tax sanctions, and socialization of taxation Other causes outside the model.

Pengaruh Sanksi Pajak dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak

The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance. The study was conducted at the Gianyar Pratama Tax Service Office. The number of samples taken as many as 100 corporate taxpayers, by convenience sampling method. Convenience sampling method is sampling taken randomly by considering the ease of access that can be reached by researchers. The analysis technique used is multiple linear regression. The results of the study mean that the higher the tax sanction, the higher the level of taxpayer compliance, and vice versa. Based on the results of this study the awareness of taxpayers has a positive effect on taxpayer compliance so that the second hypothesis in this study is accepted.
 Keywords : Taxes; Taxpayers; Sanctions; Awareness; Compliance.

Pengaruh Sanksi, Sosialisasi Tax Amnesty Dan Pemeriksaan Pajak Pada Keikutsertaan Tax Amnesty KPP Pratama Gianyar

The purpose of this study was to examine the effect of tax sanctions, socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government in 2016 at KPP Pratama Gianyar. Samples obtained using Nonprobability Sampling, using the Slovin formula, obtained the number of 100 samples. The analytical tool used is quantitative data analysis which includes multiple linear regression analysis which is then processed with the help of SPSS. Based on the results, it is known that all dependent variables have a positive effect on the participation of Tax Amnesty. Strict and fair tax sanctions to taxpayers who violate will make taxpayers who are aware of participating in tax amnesty to avoid penalties. Tax Amnesty socialization can increase public knowledge about tax amnesty. With tax audits, taxpayers will take the initiative to take part in tax amnesty,Keyword: Tax amnesty, sanctions, socialization.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance. This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data. The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to individual tax compliance.
 Keywords: Tax penalty, tax service quality, individual tax compliance