Improve Taxpayer Compliance Research Articles

Analysis of the Role of Tax Consultants in Improving Taxpayer Compliance (Case Study at SHC Manado Tax Consultant Office)

The role of tax consultants is instrumental especially in improving taxpayer compliance, especially in the midst of increasingly complex tax regulations. Tax consultants can increase taxpayer awareness of the importance of voluntary tax compliance, which ultimately contributes to increasing state revenue and economic stability. This research aims to analyze the role of tax consultants in improving taxpayer compliance. The method of analysis used in this thesis research is a descriptive method whose purpose is that each data is collected and then analyzed and then a conclusion is drawn and the type of research used is a qualitative descriptive approach. The results showed that the role of tax consultants is very important in helping taxpayers fulfill their tax obligations. Tax consultants play several key roles in assisting taxpayers to improve taxpayer compliance.

Strategy to Improve Taxpayer Compliance of Tourism Sector Workers in the South Badung Pratama Tax Office Area

Strategy to Improve Taxpayer Compliance of Tourism Sector Workers in the South Badung Pratama Tax Office Area

A compliance and audit model for tackling tax evasion in Nigeria

Tax evasion remains a significant challenge for Nigeria, undermining economic stability and reducing public revenue. This paper proposes a comprehensive compliance and audit model designed to address tax evasion in Nigeria. The model integrates enhanced compliance strategies, advanced audit procedures, and the strategic use of technology to create a robust framework for tackling tax evasion. The proposed model emphasizes proactive measures to improve taxpayer compliance through targeted education and outreach programs, streamlined reporting processes, and incentivization. On the audit front, it advocates for the adoption of sophisticated audit techniques and technologies, including data analytics and automated systems, to detect and address evasion more effectively. The implementation framework outlines a phased approach involving key stakeholders such as the Federal Inland Revenue Service (FIRS), local tax authorities, and the private sector. By examining domestic and international case studies, the paper highlights successful practices and potential challenges, providing actionable insights for adapting these strategies to the Nigerian context. Evaluation metrics are proposed to assess the model’s effectiveness, with expected outcomes including improved tax revenue, enhanced compliance rates, and strengthened public trust in the tax system. The study concludes with recommendations for further research and policy adjustments to refine and expand the model's application. This approach aims to not only mitigate tax evasion but also contribute to a more transparent and equitable tax system in Nigeria.

The Influence of GDRP per Capita, Taxpayer Compliance, Inflation Rate, Land Area, and Building Area on PBB Effectiveness in Tabalong Regency

This research is motivated by the importance of measuring the effectiveness of Land and Building Tax in Tabalong Regency, by considering several economic and compliance factors. The purpose of this research is to analyze the effect of GRDP per capita, taxpayer compliance, inflation rate, land area, and building area on the effectiveness of PBB in Tabalong Regency during the period 2013-2022. This study uses a quantitative method with a linear regression approach to explore the relationship between these variables. The results showed that the variables of GRDP per capita, inflation rate, land area, and building area have a positive and significant influence on the effectiveness of PBB, while taxpayer compliance has no significant effect. The ANOVA test resulted in an F value of 6.380 with a significance level of 0.048, indicating that the overall model of this study is significant. The implications of this study indicate that increasing GRDP, inflation, and land and building utilization can increase the effectiveness of PBB in Tabalong Regency, while further efforts are needed to improve taxpayer compliance.

Moderating Role of Social Value Orientation on the Relationship between Tax Service Quality and Tax Compliance among Small and Medium Enterprises (SMEs) in the North Rift Economic Bloc, Kenya

Tax revenues are crucial for government operations, providing essential economic, social, and political benefits. However, tax noncompliance by individuals and businesses can undermine these benefits by reducing government revenue and compromising the tax system’s fairness and effectiveness. As such, improving taxpayer compliance is a key government priority. This study examines the conditional effect of social value orientation on the relationship between tax service quality and tax compliance among small and medium enterprises (SMEs) in Kenya. Guided by a positivist philosophy and explanatory design, the study sampled 393 SMEs owners/managers from a population of 21,232 through stratified sampling. The data were collected using self-administered questionnaires, with reliability and validity confirmed using Cronbach’s alpha and factor analysis. The analysis employed descriptive and inferential statistics and multiple regression analyses using the Andrew Hayes Process macro. Findings indicated that both tax service quality (β =.541, p<0.01) and social value orientation (β = 0.333, p < 0.01) significantly and positively affect tax compliance. Additionally, social value orientation significantly moderates the relationship between tax service quality and tax compliance (β = 0.5059, p < 0.01, R2 = 0.0774). The study concludes that high-quality tax service and consideration for social values of the taxpayer are crucial for improving the compliance level of SMEs. Governments encourage greater compliance by providing efficient, user-friendly, and transparent services, as well as through the inclusion of social values in policy and program design. Future research should explore other factors influencing compliance through a mixed-method approach.

Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office

Tax revenue is a key component of the Indonesian State Budget (APBN) and plays a strategic role in national development. This study aims to analyze the impact of the implementation of the income tax rate reduction policy and tax incentives based on Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on corporate income tax revenue at Public Listed Company Tax Office. The research methodology used is qualitative descriptive, with primary data obtained through interviews with tax officials and tax consultants, and secondary data from tax revenue documentation and related literature. The findings show that the reduction in corporate income tax rates and the provision of tax incentives for publicly listed companies significantly impact the optimization of tax revenue at the Public Listed Company Tax Office. The largest contribution to corporate income tax revenue comes from companies listed on the Indonesia Stock Exchange (IDX), with a dominant contribution from companies conducting Initial Public Offerings (IPOs). The study also identifies several factors affecting the optimization of corporate income tax revenue, including tax awareness and corporate tax morale. These findings provide important insights into how tax policies can be optimized to improve taxpayer compliance and tax revenue, as well as their contribution to national economic growth.

Influence of Tax Socialization, Services, and Trust on Compliance via Tax Knowledge

Taxpayer compliance is crucial for effective tax administration and national development. This study aims to evaluate the direct and indirect effects of tax socialization, tax services, and trust in government on taxpayer compliance, with tax knowledge serving as a mediating variable, in Jombang Subdistrict, Jember Regency. Utilizing a quantitative research approach, data were collected from a sample of 376 respondents out of a total of 6,302 taxpayers, determined using the Slovin formula with a 5% margin of error. Structural equation modeling was employed to analyze the relationships among the variables. The results indicate that tax socialization, tax services, and trust in government significantly and positively impact both tax knowledge and taxpayer compliance. Tax knowledge was found to mediate these relationships, enhancing taxpayer compliance. These findings highlight the need for effective tax education programs, high-quality tax services, and efforts to build trust in government to improve taxpayer compliance. Future research should explore the applicability of these findings in other regional contexts and investigate additional mediating factors. Implementing tailored tax education initiatives and improved service delivery models could significantly enhance compliance rates and support broader economic and social goals.

PENGARUH PERSEPSI KEBERMANFAATAN, KEMUDAHAN KEPUASAN, KECEPATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN E-FILLING PADA WAJIB PAJAK BADAN DI KPP MADYA BATAM

One of the biggest sources of state revenue is tax revenue. Taxes are obtained from community contributions (taxpayers) using a self assessment system. To improve taxpayer compliance, the Directorate General of Taxes always strives to optimize services, one of which is to utilize information and communication technology by implementing an e-filling system. This study aims to determine the Perception of Usefulness, Ease, Satisfaction, Speed, Security and Confidentiality influence partially and simultaneously on users for taxpayers. This study uses quantitative research methods. The sample of this study is a Corporate Taxpayer who is registered with the KPP Madya Batam. Data collection techniques using questionnaires. The analysis used is multiple linear analysis techniques, as well as t test and F test T test showed that the five independent variables studied had a positive effect on the dependent variable using e-filling. But there are two variables that are not significant, namely the variable Perception of Utilization and Perception of Security and Confidentiality. As well as a significant effect based on F test where the F value is 8.607 and the significance is 0,000.

Analisis Kualitas Pelayanan, Pengetahuan Dan Pemahaman Wajib Pajak Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak

This study aims to analyze the factors influencing the compliance of motorcycle taxpayers in Surabaya. Taxpayer compliance is crucial for increasing local tax revenue, which contributes to regional development. The study employs a qualitative method with a survey approach, where data are collected through questionnaires distributed to motorcycle owners in Surabaya. The independent variables analyzed include tax knowledge, taxpayer awareness, perceptions of tax services, penalties and fines, and trust in the government. The data analysis is conducted using multiple linear regression to determine the effect of each variable on taxpayer compliance levels. The results indicate that tax knowledge, taxpayer awareness, and perceptions of tax services have a significant positive impact on taxpayer compliance. These findings suggest that to improve taxpayer compliance, the government should focus on enhancing tax education, improving the quality of tax services, and building public trust in the tax system

Pengaruh Pengetahuan Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Perpajakan Kepatuhan Wajib Pajak UMKM Di Kota Padang

Revenue from the tax sector is the largest revenue compared to revenue from other sectors in Indonesia. The contribution of taxes to total state revenue averages more than 70 percent each year. The importance of tax contributions to national income greatly impacts the smooth running of government administration and the country's economy. The importance of tax revenue for the Indonesian state encourages the government to issue various policies to improve taxpayer compliance. Taxpayer compliance is an obligation that must be owned by taxpayers because taxes are a source of state revenue (Serliati & Febrianti, 2020). Increasing taxpayer compliance will increase state revenue. The purpose of this study is to see the factors that influence taxpayer compliance, especially MSME taxpayers, including: taxpayer knowledge, tax sanctions, and the quality of tax services. This study uses a quantitative approach with a population of individual taxpayers conducting Small, Micro and Medium Enterprises (MSMEs) in Padang City who have a Taxpayer Identification Number (NPWP). The results of hypothesis testing in the study prove that mandatory knowledge, tax sanctions and the quality of tax services affect the compliance of MSME taxpayers in Padang City.

Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado

E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.

The Influence Of Tax Understanding, Taxpayer Awareness And Tax Sanctions On The Compliance Of E-Commerce Actors In Fulfilling Tax Obligations (Case Study of Individual Taxpayers of E-commerce Actors in DKI Jakarta Province, Indonesia)

The main problem of taxation in Indonesia is the low level of taxpayer compliance, which is caused by minimal awareness and understanding of tax obligations and neglect of tax aspects of online transactions by e-commerce actors. This study aims to analyze the effect of tax understanding, taxpayer awareness, and tax sanctions on the compliance of e-commerce actors in DKI Jakarta Province. The research method used is a quantitative approach with a sample of 100 e-commerce actors selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using a t-test (partial). The results of the study indicate that tax understanding, taxpayer awareness, and tax sanctions have a positive and significant effect on e-commerce actor compliance. Based on these findings, it is recommended that the government increase tax socialization and education programs and apply strict sanctions to improve taxpayer compliance in the e-commerce sector.

Regulations on Access to Financial Information to Improve Taxpayer Compliance with Law No. 9/2017 and its Implementation Rules

<p>The purpose of this research is to explore and analyze regulations for access to financial information for tax purposes to increase taxpayer compliance. The research approach in this study is qualitative normative based on literature and field studies in the form of collecting access data and following up on inbound and domestic AEOI based on access to information by tax administration. This study finds that for easy access to financial information for tax purposes both in the context of AEOI and the implementation of the tax laws, Law No. 9/2017 authorizes access to financial information to the Director General of Taxes (DGT) by setting aside the confidentiality of financial information in the Law of Tax Procedures and the Banking Law, access to banking financial information has positively increased tax compliance, but compulsory reporting of accounts with minimum balance of Rp1 billion have the potential to trigger rush of bank funds. On the other hand, it had reduced the effectiveness of Law No. 9/2017 to increase tax compliances for individuals who have accounts’ balance less than Rp1 billion at the end of the reporting calendar year. It can be suggested to amend the formulation of the provisions of Article 2 paragraph (3) of Law 9/2017 refers to the Common Reporting Standard (CRS) which must contain financial information, including NPWP with NIK (Resident Identification Number) for certainty and to eliminate doubts.</p>

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office

Factors Affecting Micro small and Medium Enterprises Taxpayer Compliance at Cilegon Tax Office. Ainaya Nurulina Nafaril. Master of Accounting Study Programme. The low level of taxpayer compliance in reporting tax obligations greatly affects state revenue. The decreasing level of taxpayer compliance is a bad impact on the state because taxes are an important fund for the state. This study aims to determine the factors that influence Micro small and Medium Enterprises taxpayer compliance at KPP Cilegon. The research method used is the survey method. The results showed that the variables of Taxpayer Understanding, Service Quality and Tax Sanctions had a positive and significant influence on Taxpayer Compliance. While the perceived effectiveness of the tax system variable has a positive and insignificant effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government needs to make efforts such as the government should increase Micro small and Medium Enterprises taxpayers' understanding of tax regulations through various education and socialisation programs through various media such as seminars, training, and social media. The government needs to improve the quality of services to Micro small and Medium Enterprises taxpayers, both in terms of speed, accuracy and ease of access. The government must be careful in applying tax sanctions so as not to have a negative impact on the economy. The results of this study are expected to provide information to policy makers as a basis for consideration to improve taxpayer compliance.

Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon

Tax is mandatory contribution of the people to the state that is coercive and cannot be directly rewarded for services. Taxes serve as a source of funds for the government to finance its expenses. Tax compliance is one of the supports that can increase local original revenue. The purpose of this study is to determine the compliance of motor vehicle taxpayers in UPTD-PPD SAMSAT Tomohon. This study used qualitative research methods. Data collection was carried out through direct field observation. The resulta showed that in fulfilling their tax obligations, taxpayers must meet the specified conditions, namely understanding the provisions of motor vehicle tax laws and regulations, filling out forms completely and clearly, calculating taxes owed correctly, paying taxes owed on time, not having tax arrears, never being convicted of committing criminal acts in the field of taxation. However, in carrying out its tax obligations, there are factors that affect taxpayer compliance including taxpayer awareness, econokic factors, bust work and service quality. To improve taxpayer compliance, the government has made various efforts including innovating and improving the administrative system, adding service advertisements and socializing programs to build public awareness.

Pengaruh Servequal Dan E-Govqual Terhadap Kepatuhan Pajak Dengan Kepuasan Sebagai Variabel Mediasi

Tax performance in 2022 is very good with an achievement of 1,634.4 trillion or 110.1% of the ceiling. However, the tax ratio achieved is only 10.4% of Gross Domestic Product. Based on these conditions, efforts need to be made to increase tax revenues by improving taxpayer compliance. Among the things that influence taxpayer compliance are service quality and taxpayer satisfaction. This research aims to test and analyze the influence of service quality (servequal and e-govqual) on tax compliance through satisfaction as a mediating variable for taxpayers registered at KPP Madya Malang. This research uses a correlational research method which detects the extent of influence of one factor on other factors. The results of the research show that the quality of tax instructor services has a positive and significant effect on taxpayer satisfaction, the quality of e-govqual services has a positive and significant effect on taxpayer satisfaction, taxpayer satisfaction has a positive and significant effect on taxpayer compliance, the quality of tax instructor services has a positive effect and significant effect on taxpayer compliance, e-govqual service quality has a positive and significant effect on tax compliance, taxpayer satisfaction mediates the effect of tax counselor service quality on taxpayer compliance, taxpayer satisfaction mediates the effect of e-govqual service quality on taxpayer compliance.

A Digital World: Role of Electronic Invoice for Personal Taxpayer Compliance

The digital world has inevitably entered various fields of human life in carrying out their duties as world leaders. Technology is an important tool to ease the human workload, including in this discourse is human resource management. This study aims to reveal the perceptions of Taxable Entrepreneurs (PKP) and the Tax Service Office (KPP) on the implementation of e-invoicing and the impact of e-invoicing on taxpayer compliance. The focus of this research is to reveal PKP's perception of the implementation of e-invoicing from the aspects of inputting, data processing, and output. KPP perceptions from the aspects of tax administration and tax evidence, and taxpayer compliance assessed from the aspects of calculation, deposit and reporting. This research is qualitative research with a case study approach. Data analysis is carried out interactively starting from data collection, data reduction, data presentation, and conclusion drawing. According to PKP, the advantages of e-invoicing are more efficient processing time, more accurate tax calculation results, easier and safer storage because it has a QR code, but the weaknesses of e-invoicing are repetitive work in inputting input tax values, the system is not yet able to read invoice codes and the application is vulnerable to viruses. According to KPP, the application of e-invoicing is very helpful for the tax office in fully controlling in real time all tax invoices uploaded and reported by PKP. From the research results, there is not enough evidence that e-invoicing has an impact on improving taxpayer compliance, especially in tax calculations. According to the Tax Office, the application of e-invoicing can improve taxpayer administrative compliance in terms of calculating, depositing and reporting so that tax revenue will be increased

Analysis of the Application of E-Filing in Efforts to Improve Taxpayer Compliance in Submitting Annual Tax Returns at the Manado Primary Tax Service Office

E-filing is a way of submitting Annual Tax Return electronically and in real time through the DJP Online tax e-filing website or applications managed by tax application service providers (ASP). This research was conducted to evaluate the implementation of the e-filing system at KPP Pratama Manado with the aim of improving taxpayer compliance and identifying factors that support and hinder the implementation of e-filing. The research method used is qualitative with a descriptive approach. The results showed that the use of e-filing has a good impact on the level of taxpayer compliance, especially for individual taxpayers. In addition, the results identify the benefits and challenges faced by taxpayers and KPP Pratama Manado in dealing with e-filing.

Regional revenue agency (Bapenda) social media communication strategy in improving Taxpayer compliance in the Berau district

Regional revenue agency (Bapenda) social media communication strategy in improving Taxpayer compliance in the Berau district

Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office

Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020.