Increase Taxpayer Compliance Research Articles

Pengaruh pengetahuan perpajakan, ketegasan sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pada UMKM di Kabupaten Kepulauan Sangihe

The objective of this research is to determine the influence of tax knowledge, strictness of tax sanctions, and taxpayer awareness on taxpayer compliance among MSMEs in Sangihe Islands Regency. This research employs a quantitative methodology with a descriptive approach. A questionnaire was distributed to 30 respondents from MSME actors to collect the data. The data was analysed using validity, reliability and hypothesis testing with the multiple linear regression method. The results of the research clearly show that tax knowledge and the strictness of tax sanctions have a positive and significant influence on taxpayer compliance, while taxpayer awareness does not. This research makes a significant contribution to the development of tax literature and provides clear recommendations for tax authorities to improve tax education and awareness strategies to increase taxpayer compliance in the MSME sector. The results of this research can help increase state revenues through better taxpayer compliance.

Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears.

LEGITIMATE POWER AS A MEDIATOR OF THE INFLUENCE OFKNOWLEDGE AND PROCEDURAL JUSTICE ON TAX COMPLIANCE

This study analyzes the influence of taxpayer knowledge and procedural justice on tax compliance. This study also analyzes the role of power legitimacy as a mediating variable. Legitimacy of power is expected to mediate the influence of taxpayer knowledge and procedural justice in increasing taxpayer compliance. This research is quantitative research that tests hypotheses using primary data through distributing questionnaires. The population in this research is individual taxpayers who carry out business activities and tax consultants who are members of the Indonesian Tax Consultants Association (IKPI). The sampling technique uses convenience sampling. Hypothesis testing uses SEM PLS statistical tools by conducting path analysis tests to obtain results of the direct influence of taxpayer knowledge and procedural justice on tax compliance and the indirect influence, namely taxpayer knowledge and procedural justice on tax compliance through the mediating variable power legitimacy. These results of hypothesis testing prove that taxpayer knowledge and procedural justice each have a positive effect on power legitimacy and tax compliance. Besides that, power legitimacy also plays a role in mediating the influence of knowledge and procedural justice on tax compliance. This research can prove the theory of planned behavior that the behavior shown by a person arises because of the individual's inner intention to behave. The research implication from the theoretical aspect is that it can prove the role of power legitimacy as a mediating variable that links the influence of knowledge and procedural justice on tax compliance.

PENGARUH PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI KABUPATEN PEMALANG)

This research aims to analyze the influence of tax understanding and taxpayer awareness on individual taxpayer compliance. The research was conducted in Pemalang Regency. It is hoped that this research will be able to provide information, references, and input for the Directorate General of Taxes in order to increase taxpayer compliance. This research uses primary data. The population in this research is individual taxpayers in Pemalang Regency. The sampling technique used purposive sampling, which was then based on the criteria and calculations of the Slovin formula to determine 100 individual taxpayers. Observations, interviews, and questionnaires were used to collect data in this research. Data analysis was carried out using multiple linear regression tests, which were processed using the SPSS 25 program. The results of this research indicate that understanding taxation partially has a positive effect on individual taxpayer compliance, taxpayer awareness partially has a positive effect on individual taxpayer compliance.Keywords, Taxpayer Awareness, Taxpayer Compliance, Taxation Understanding

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.

The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia

This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia. The study surveyed 148 individual taxpayers who are entrepreneurs of micro, small, and medium enterprises (MSMEs) using a Google Form. The results show that the complexity of tax regulations has a significant negative effect (–0.253) on taxpayer compliance, and the principles of justice (0.501) have a significant positive effect on taxpayer compliance. An R square shows that independent variables have a 45.5% influence on increasing taxpayer compliance. The degree of the correlation relationship between all independent variables is around 0.674. The results confirm the relationship between the complexity of tax regulations and the principle of justice and their effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government should put efforts into simplifying and explaining tax regulations. This can help reduce inadvertent errors, increase taxpayer confidence, and reduce the overall cost of complying with regulations. It is important to consider aspects of justice when designing and implementing the tax system. Efforts to increase transparency, reduce injustice, and make taxes applied proportionally can help strengthen taxpayer compliance and support the sustainability of state revenues.

Edukasi Dan Pendampingan Wajib Pajak Masyarakat Pedesaan

The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out service activities related to tax education in Lontos Village. The results of the service implementation are that structured and targeted education and assistance can make a positive contribution in increasing taxpayer compliance and strengthening the relationship between taxpayers and the village government as the authority in tax collection. The implication of these findings is the need to increase education and mentoring programs on an ongoing basis to support tax awareness and strengthen the tax system at the local level. The service carried out provides valuable insight for related parties in designing effective strategies to support tax compliance in Lontos Village, East Luwuk District, Banggai Regency and may also be applied in a broader taxation context.

The Effect of Service Quality, Digitalization and Socialization on Motor Vehicle Taxpayer Compliance: Case Study at Samsat Karawang

The aim of this research is to evaluate the influence between tax services, tax socialization and digitalization in SAMSAT Karawang district. The independent variables are tax services, tax socialization, and tax digitalization with the related variable, namely motor vehicle taxpayer compliance. The main data will be collected through distributing online questionnaires using Google forms. The sample size of 100 (one hundred) respondents from the Karawang Regency area was used to assess the questionnaire using a Likert scale, and had used the SAPAWARGA application to manage their tax documents and motor vehicle tax payments. The research results show that tax services and the implementation of digitalization have a positive effect on vehicle tax compliance in Karawang district. Meanwhile, tax socialization has a negative impact on the implementation of taxpayer compliance in Karawang district. This research shows that digital applications must be improved and introduced more widely to the public because implementing the SAPAWARGA application can also increase taxpayer compliance. This is because a lack of understanding can lead to non-compliance or attempts to avoid taxes. By encouraging tax socialization that emphasizes fairness, profits, tax benefits and transparency, the government can increase tax compliance and reduce the tax gap between the target and actual amounts in SAMSAT Karawang Regency.

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>

Income Tax Rates, Tax Sanctions and Modernization of Tax Services on Taxpayer Compliance in Magetan Regency – Indonesia

The phenomenon of taxpayer compliance is a critical issue in a country's taxation system. This compliance refers to the willingness and actions of taxpayers to fulfill their tax obligations in accordance with applicable regulations. The level of taxpayer compliance is influenced by various factors, both encouraging and inhibiting. This research aims to analyze the influence of Income Tax (PPh) rates, tax sanctions, and modernization of tax services on taxpayer compliance in Magetan Regency. This research uses a quantitative approach with interview and questionnaire methods targeting taxpayers registered at the Magetan Tax Service, Counseling and Consultation Office (KP2KP). A total of 120 questionnaires were collected and analyzed using multiple regression analysis techniques with the help of IBM SPSS 24. Several tests carried out included data quality tests, classical assumption tests, and hypothesis tests. The research results show that partially, income tax rates, tax sanctions and modernization of tax services have a positive and significant influence on the level of taxpayer compliance in Magetan Regency. These findings have important implications for tax authorities in efforts to increase taxpayer compliance through optimizing tariff policies, enforcing sanctions, and improving the quality of tax services.

The Influence of Taxation Knowledge, Taxpayer Awareness, and Tax Sanctions on Individual Taxpayer Compliance (At the Bandung Cicadas Primary Tax Office)

This research uses data from KPP Pratama Bandung Cicadas to highlight concerns about taxpayer compliance, especially with regard to self-assessed taxes. When it comes to tax knowledge, awareness, penalties and compliance, researchers have different opinions. The results highlight the influence of understanding, awareness, and impact on taxpayer behaviour as well as the collection of government taxes. An analysis of the relationship between taxpayer compliance and tax knowledge, awareness, and penalties is carried out through the use of descriptive and verification techniques in a quantitative research. Taxpayers of KPP Pratama Bandung Cicadas will be surveyed to determine the extent to which tax knowledge, awareness, and penalties influence compliance. This is done without comparing or linking the factors. Slovin was used to extract 100 taxpayers from a total of 300,740. We use quantitative and descriptive statistics. Tax compliance and tax policy should be improved as a result of this study. According to the research, people who are more aware of the tax rules are better able to pay their taxes. Enforcing tax rules through the use of tax penalties increases taxpayer understanding. According to the results of the research, the increase in taxpayer compliance at the Bandung Cicadas Primary Tax Service Office can be attributed to increased tax knowledge, awareness, and penalties. Given that these three factors statistically influence taxpayer compliance, it is important to study them together. Tax education, taxpayer awareness, and the effectiveness of tax penalties are some of the recommendations made in the study to increase taxpayer compliance.

Evaluasi Pengawasan Wajib Pajak Online Marketplace di KPP Pratama Jakarta Pasar Rebo

Recently, people's economic activities have shifted from conventional forms to online forms or what is better known as e-commerce. This is the impact of the rapid development of information and communication technology, especially the internet. People are increasingly interested in shopping online rather than conventionally because shopping online has various advantages, such as: being practical and saving time because you don't need to come directly to the shop to get the goods/services you want, relatively cheaper prices because of the many discounts or promos offered provided, and the quality of the goods is relatively as good as those sold in regular (offline) shops. One form of e-commerce is in the form of online market places, such as: Tokopedia, Shopee, Lazada, and Bukalapak. However, the increase in trader turnover from this online market place was not followed by an increase in tax payments at KPP Pratama Jakarta Pasar Rebo (research location). The Indonesian tax system which implements self-assessment makes tax supervision and audit a tool to increase taxpayer compliance in fulfilling their tax rights and obligations. In this research, the author evaluated tax supervision at KPP Pratama Jakarta Pasar Rebo. Based on theory, there are 5 (five) factors that influence tax supervision, namely: Management Support, Regulations, Account Representatives as tax officers who carry out supervision, Taxpayers, and Information Systems. From the research results, it was found that these factors at KPP Pratama Jakarta Pasar Rebo have been in influencing tax supervision. In this regard, it is necessary to improve the quality of these factors to increase the tax supervision, so that it is hoped that by increasing the tax supervision, taxpayer’s compliance and tax revenues will also increase.

Implementation of Information And Communication Technology Can Increase Taxpayer Compliance In Reporting PPH 21

This research aims to explore how the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province. By understanding the role and benefits of ICT, it is hoped that effective strategies can be found that can be implemented by several companies in order to increase tax compliance. The method used in this research is qualitative research which examines problems in depth using a non-statistical approach. framework of thought derived from thoughts and literature studies, expert opinions and other sources relevant to the topic of individual taxpayer compliance in reporting PPh 21 in South Sulawesi Province.The results of research conducted show that the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province, which is still not in line with the tax revenue target in 2023. It is still necessary to increase PPh 21 tax compliance by utilizing the role of Information and Communication Technology to significantly increase taxpayer compliance in reporting PPh 21 in Indonesia. In increasing taxpayer compliance in reporting PPh 21, information and communication technology has played an important role. There is a great need for taxpayer awareness regarding the use of e-filing, e-SPT, e-Invoice application, Tax Corner, and consultation and education so that it can help increase taxpayer compliance. Therefore, the government must continue to improve the convenience and quality of tax services to increase taxpayer compliance effectively. Efficiency of the reporting process, increasing knowledge and awareness of taxpayers, as well as reducing operational costs due to the use of ICT. However, to achieve optimal results in taxpayer compliance in South Sulawesi Province, it is necessary to provide adequate training to the community and overcome the challenges of technological adaptation. Such implementation requires support from management, investment in technology infrastructure, and ongoing training.

Analisis efektifitas pada integrasi NIK menjadi NPWP terhadap tingkat kepatuhan pajak dalam konteks akuntansi perpajakan (studi kasus KPP Pratama Jember)

In realizing the increase in taxes, many obstacles are faced so that the level of tax compliance is still minimal, which results in taxpayers trying to pay less tax than they should. There are still many taxpayers who do not report and pay taxes. This has caused the government to establish regulations on the integration of Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) with the Single Identity Number (SIN) system in increasing mandatory compliance, which has been regulated in Minister of Finance Regulation Number 112/PMK.03/2022 concerning Numbers. Tax Principals for individual taxpayers, corporate taxpayers and government agency taxpayers. This research uses qualitative methods derived from literature studies, in addition to using primary data, namely data taken by conducting direct interviews with Jember Pratama Tax Service Office (KPP) employees regarding tax revenues from January to August from 2022 to 2023 In the policy of integrating the Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP) or what is called the Single Identity Number (SIN) system. This policy has a positive impact so that there is no need to have a lot of identification for various purposes, so that taxpayers find it easy to do this and increase taxpayer compliance. Furthermore, the Jember Pratama Tax Services Office (KPP) implemented strategies as an effort to increase taxpayer compliance, including education and outreach, improving services, use of technology, law enforcement, and collaboration with related parties.

Service Quality and Organizational Culture on Taxpayer Compliance

This research analyzes the influence of service quality and organizational culture on taxpayer compliance. The research approach used is quantitative research using survey methods. The data collection technique used in this research was a Likert scale questionnaire. The research sample comprised 100 taxpayer respondents at the Sumedang Regency Primary Tax Service Office. The research results show that service quality and organizational culture partially and simultaneously influence taxpayer compliance. This research contributes to understanding the factors influencing taxpayer compliance, especially regarding service quality and organizational culture. The results of this research can be used as a basis for increasing taxpayer compliance through improving service quality and developing a conducive organizational culture.

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 the Application of Single Identity Number in an Effort to Increase Taxpayer Compliance in Carrying Out Tax Obligations

This study aims to analyze how the Pratama Kendari Tax Service Office implements the single identity number and to find out whether the application of single identity number improves the taxpayer's compliance in carrying out tax obligations. The data used are primary data obtained through interviews, observations and documentation with the service staff at the Pratama Kendari Tax Service Office. Data analysis techniques are carried out by the process of regularly searching and structuring the data obtained from the results of interviews and documentation by reducing the data, presenting the data and drawing conclusions/verifications. The results of the study showed that the application of the single identity number has been running since the tax day, which is July 14, 2022 and as many as 80% of taxpayers registered with the Kendari Pratama Tax Service Office have validated the ID number into a Taxpayer Identification Number. This shows that the taxpayer has been sufficiently compliant in carrying out its taxation obligations.

Dampak Pemahaman Wajib Pajak Usaha Mikro, Kecil, dan Menengah terhadap Kepatuhan Perpajakan dengan Berlakunya Peraturan Pemerintah Nomor 55 Tahun 2022

Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that contribute the largest tax revenue in Indonesia. However, MSMEs experienced quite serious challenges during the COVID-19 pandemic. As an effort to revive MSMEs economy, in 2022, the government issued the latest regulations regarding the gross turnover limit for individual MSMEs which are not subject to income tax, so MSMEs can be helped in carrying out their business activities and have the awareness to comply with tax regulations. Based on this, it’s necessary to research the understanding and compliance MSMEs of Government Regulation Number 55 of 2022 to determine the understanding of MSMEs Taxpayers regarding tax compliance with the enactment of Government Regulation Number 55 of 2022 using a qualitative descriptive approach and collecting information using interview and questionnaire methods to six taxpayers located in the Special Region of Jakarta and the city of Bandung. The results show that MSME Taxpayers are aware of the latest changes regarding MSME income tax incentives, have a good understanding of their contents, and increase taxpayer compliance as demonstrated by the absence of sanctions imposed on Taxpayers. Even though MSME Taxpayers said that the provision of the latest incentives would attract the interest of MSME performer to report taxes, different results were obtained where the MSME performer were not interested in reporting taxes because their poor understanding of taxation. Therefore, it is hoped that the regulator can provide tax socialization which can be provided through MSME associations to reach a wider audience.
 Keywords: Government Regulation Number 23 of 2018, Government Regulation Number 55 of 2022, MSME Income Tax Incentives, Tax Compliance, Tax Understanding,

Perception of Compliance and Awareness of Paying Taxes After the Tax Fraud Phenomenon

The phenomenon of misappropriation of funds by tax officials is considered to have an influence on public compliance and awareness in paying taxes. This encourages researchers to conduct research on perceptions of compliance and awareness of paying taxes after the tax fraud phenomenon. The aim of this research is to describe in detail the views of the general public regarding the influence of the issue of tax fraud on tax compliance by taxpayers. The research method used is qualitative using a phenomenological approach with data collection techniques through interviews and observations of research instruments composed of ASN, MSMEs and students. This research was conducted from April to June 2023. The data collected was then analyzed in depth to determine the research results. The research results show that the abuse of authority of tax officers in utilizing tax funds can influence the public's perception of being obedient and aware in paying taxes, because one of the factors that plays a role in increasing taxpayer compliance and awareness is tax officers. For this reason, the government needs to disseminate information about taxes to the public and take firm action against tax officials who commit irregularities so that public trust improves again.

Tax amnesty and taxpayer morality in predicting taxpayer compliance

This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things. This study is a quantitative study using a survey instrument distributed to tax officers at the West Java Regional Tax Service Office. Questionnaires were sent randomly to 1,354 account representatives in 38 tax service offices. Hypothesis testing was carried out using the structural equation modelling approach. The findings revealed that the implementation of a tax amnesty could improve taxpayer morale and compliance. Taxpayer morality can mediate a good relationship between the implementation of tax amnesty and taxpayer compliance. Other findings showed that the implementation of tax amnesties had a greater effect on taxpayer compliance than taxpayer morality. It is implied that taxpayers will see an increase in tax audit activities after the implementation of the tax amnesty to encourage taxpayer compliance in the future and calculate the amount of tax liability correctly. In addition, paying taxes has a positive influence on taxpayers, which becomes a moral aspect of increasing taxpayer compliance. The findings of this study can assist the tax authorities in coming up with a model to measure taxpayer compliance from the tax officer's perspective.