Increase Taxpayer Compliance Research Articles

Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak UMKM

This study aims to determine the effect of taxpayer awareness and tax service services taxpayer oncompliance UMKM in the City of Tidore Islands either partially or simultaneously. This type of research is quantitative research with a causal approach, while the source of data used is primary data obtained from the results of distributing questionnaires. The questionnaire was measured using ascale Likert five-pointwhich was graded from very positive to very negative. Technique uses the sampling Probability Sampling with the method Simple Random Sampling. The method of data analysis used multiple linear regression analysis.The results of the study prove that either partially or simultaneously the awareness of taxpayers and the service of the tax authorities has a significant and positive effect on taxpayer compliance UMKM in the City of Tidore Islands. This shows that the better the level of awareness of taxpayers and good tax service services by tax officials, it can increase taxpayer compliance in paying and reporting their tax obligations in accordance with applicable regulations

Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.

Increasing Taxpayer Compliance Through Justice and Tax Knowledge

Increasing Taxpayer Compliance Through Justice and Tax Knowledge

Increasing Taxpayer Compliance Through Justice and Tax Knowledge

The purpose of this study was to determine the effect of justice and tax knowledge on individual taxpayer compliance at the North Malang Primary Tax Office. In this study, the population is personal taxpayers who are registered at the North Malang Primary Tax Office with a research sample of 100 people. The sampling technique in this study using convience sampling technique. The analytical method used in this research is multiple regression. Based on the results of the analysis, it is found evidence that justice and tax knowledge have an effect on individual taxpayer compliance at the North Malang Pratama Tax Office. In order to improve taxpayer compliance, the North Malang Primary Tax Service Office provides tax knowledge to the public through intensive, consistent and sustainable tax education. In addition, it is necessary to increase the quantity and quality of tax counseling so that public knowledge of taxation increases and becomes more aware and obedient in carrying out their tax obligations. In addition, taxpayers should learn and understand the regulations regarding applicable taxation so that they can increase their compliance as taxpayers.

SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era

With the innovation in tax administration services in Indonesia in the digitalization era, it is hoped that it can increase taxpayer compliance and is expected to continuously have a positive effect on state revenues. The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. The research method used is qualitative with a descriptive approach. The results of the study show that the strengths and opportunities that can be utilized are the reliability of human resources that have been fulfilled, as evidenced by the satisfaction index of DGT service users reaching a scale of 4.1. Technology that can still be developed is also a strength. The high participation of taxpayers in following the innovation policy of tax administration is a very big opportunity with the number of manual SPT users recorded which has decreased by 88.8% in the last five years. Weaknesses and threats encountered are the lack of maintenance on the server where server downs often occur during the deadline for reporting SPT. Taxpayers also admitted that they had not fully received directions on how to operate the new tax administration system. Taxpayers need to adapt to the digitalization that is being carried out. So it is the government's duty to pay extra attention to the understanding of taxpayers in the application of the digital tax administration system.

Pengaruh Kemanfaatan Npwp Terhadap Kepatuhan Wajib Pajak UMKm Dipasar Baru Jakarta

This research aims at how the role of tax id number benefits, taxpayer understanding, taxpayer awareness, quality of tax services, and tax sanctions can affect the compliance of UMKM taxpayers in pasar baru Jakarta. Sample was selected using accidental sampling method and the valid data was 97 respondents. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 24 and Microsoft Excel 2016. The results of this study indicate that tax id number benefits, taxpayer understanding, taxpayer awareness, and tax sanctions do not have a significant influence on taxpayer compliance. Meanwhile, quality of tax services have a significant effect on taxpayer compliance. The implication of this study is the need to improve the quality of tax services to increase taxpayer compliance in carrying out their tax obligations.

The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness. The research method used is quantitative with data collection techniques through questionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. The results of the sample obtained are 180 respondents with the status of Taxpayers. The sample was tested for validity and reliability testing and tested the hypothesis through the Smarts PLS software application. The results of hypothesis testing prove that there is a significant direct effect on nationalism and tax morale on tax awareness, a significant direct effect on tax awareness on taxpayer compliance, and a significant indirect effect on nationalism and tax morale attitudes on taxpayer compliance. Tax through tax awareness. From this research it can be concluded that when the Government will. To increase tax awareness, the first strategy that must be improved is tax morale, then the attitude of nationalism. And to increase taxpayer compliance through tax awareness, the first strategy that must be improved is tax morale, then nationalism.

STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

E-Filing, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi

One of the effective methods and has great potential in increasing taxpayer compliance is tax reform. The purpose of this study was to determine the effect of the implementation of e-filing, the quality of tax services, and tax sanctions on the level of compliance of individual taxpayers. The population of this study is an individual taxpayer registered at the Tax Service Office (KPP) Pratama Denpasar Timur, amounting to 108,902 people. The sampling technique used is incidental sampling which takes 100 samples. Data was collected through the distribution of questionnaires. The analytical method used is Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study indicate that the higher the level of use in the application of e-filing, the higher the level of quality of tax services, and the more firm and fair in the application of tax sanctions, the higher the level of compliance of individual taxpayers.
 Keywords : E-Filing; Service quality; Tax Sanctions; Individual Taxpayer Compliance.

Government control in increasing vehicles taxpayer compliance

This study aims to determine the dynamics of taxpayer compliance from time to time by using a mathematical model. This study uses two analysis tools, namely differential equations, to create a model of taxpayer compliance and Moderated Regression Analysis to determine the effect of moderating government control on increasing taxpayer compliance. This study indicates that government control can reduce the number of non-compliant taxpayers by looking at the sensitivity index. The results of the sensitivity index of government control parameters can reduce the basic reproduction number. Statistically, it is also proven that the moderation of government control can strengthen the effect of awareness on taxpayer compliance by 82.5%.

TAXPAYER COMPLIANCE AND TAX AMNESTY; DOES TAX AMNESTY WORK?

This study aimed to analyze tax amnesty from the perspective of taxpayers, such as large-scale entrepreneurs, small-scale entrepreneurs, private company employees, tax consultants, and lecturers, and assessing whether tax amnesty can increase taxpayer compliance. This study used an interpretive paradigm and transcendental phenomenology. The interpretive paradigm aims to understand and explain the social world from a personal perspective. Transcendental phenomenology is a suitable method to analyze the experience of informants after joining the tax amnesty policy. Based on the results of the study, it can conclude several findings. First, taxpayers participate in tax amnesty because they want to report all assets without being penalized; second, taxpayers want to get a low tax rate. Third, taxpayers want to avoid tax audits. The analysis of transcendental phenomenology concluded that tax amnesty could increase taxpayer compliance but not for a long time.

Antecedents of E-SPT Receipt to Increase Compliance of Medium Business Taxpayers in Denpasar, Bali-Indonesia

Directorate General of Taxes, need to modernize tax administration. Taxpayers are currently able to fulfil their online tax reporting obligations, known as e-filing. Because the submission is online, the Notification Letter (SPT) submitted must also be in electronic form or e-SPT. Electronic reporting of tax obligations is expected to increase taxpayer compliance. The adoption of e-SPT in the Taxation sector as an effort to improve taxpayer compliance is interesting to study. In this case, the Technology Acceptance Model (TAM) Theory offers a powerful and simple explanation for the acceptance of technology and the behaviour of its users (Venkatesh, 1999). Based on (Venkatesh, 1999), acceptance of technology is determined by individual perceptions and intentions which will ultimately shape a person's behaviour in accepting a technology, namely e-SPT. This study aims to determine how the effect of taxpayer compliance antecedents in the perspective of the Technology Acceptance Model. This research was conducted on 90 MSME taxpayers registered at the Tax Service Office (KPP) Pratama throughout Denpasar City using PLS-SEM analysis, with the help of SmartPLS 3.0 Software. The results show that e-SPT self-efficacy can act as an antecedent in an effort to increase perceptions of behavior in using e-SPT in increasing tax reporting administration compliance as mandated by law.

ANALISIS DAMPAK SOSIALIASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING PADA PEGAWAI RUMAH SAKIT ESTOMIHI MEDAN

This study aims to see the effect of tax socialization obtained by employees on employee compliance at Estomihi Hospital Medan by using tax knowledge as an intervening variable. This research is field research, and the research design is explanatory using 60 respondents as the research sample. The results of this study indicate that the better the socialization provided to taxpayers will have an impact on increasing the knowledge of taxpayers; The better knowledge of taxation will have an impact on increasing taxpayer compliance in carrying out their obligations; Tax socialization does not directly impact on taxpayer compliance through taxation socialization will provide knowledge to taxpayers so that taxpayers who have good knowledge will have compliance in carrying out their obligations as good taxpayers.

Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19

The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020. This study aims to empirically examine the effect of the tax whitening program, taxpayer awareness, and tax knowledge on taxpayer compliance with tax socialization as a moderating variable in the correlation. The questionnaire uses a Likert scale with 100 motor vehicle taxpayers domiciled in the Cilacap, Banyumas, Purbalingga, Banjarnegara, and Kebumen areas. The research sample was taken using the non-probability sampling technique. The questionnaire data was then processed using Partial Least Square (PLS) analysis by testing the outer and inner models. The results show that tax whitening, taxpayer awareness, and tax knowledge directly impact taxpayer compliance. However, tax socialization does not affect taxpayer compliance. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. This study explains that tax whitening can be used as a solution to improve vehicle tax compliance. Meanwhile, tax awareness and tax knowledge which are internal factors, reflect that taxpayers have good knowledge to be aware of their obligations to pay taxes and comply with existing tax regulations. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. These conditions indicate the government's lack of effort in providing tax information and knowledge to the public. Activities to disseminate information, tax knowledge, and tax education to the public must be carried out intensely and continuously to increase taxpayer compliance.

The Integrative Sustainability Business Mentoring Model for Politicize Creative Economy Business Actors in Meeting Tax Compliance

The creative economy is becoming important because current development is faced with the ability of the state to synergize tax administration, taxpayers, through the support of political commitment, social, cultural, and economic conditions to create the success of national taxation. Taxation is the backbone of state revenue and the creative economy as a forum for the younger generation to channel their creativity in doing business and building the country. The purpose of this research is to conduct a cluster of problematic creative economy business actors; know the integrative sustainable business assistance model for creative economy business actors; know integrative sustainability actions to increase taxpayer compliance, and politicize creative economy business actors. In-depth interviews and documentation obtained data. Determination of data sources using random sampling. The data validity used source triangulation. The data analysis technique used a data analysis model according to Miles and Huberman. The results showed that there are problematic clusters of creative economy business actors divided into culinary services and culinary goods. The need for an integrated sustainable business assistance model for creative economy business actors that involves intellectuals, business people, creative economy community, government, mass media - social media, and resources. Integrative sustainability actions to improve taxpayer compliance and politicize creative economy business actors through expanding tax training with the Business Development Services (BDS) Program, enactment of PP 23 of 2018, simplifying legislation for creative economy business actors with the enactment of the Omnibus Law, to the local government Omnibus Law give authority to the chief executive to provide fiscal incentives to business actors to increase taxpayers.

Tax Compliance: Respectful Treatment and Institutional Image

This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). The research findings showed that the strength of Crowding Theory and Trust Theory, and that the extrinsic intervention in the form of reward and punishment cannot always increase taxpayer compliance. Instead, a respectful approach and goodwill, ability and integrity of tax authorities in solving tax problems of taxpayers can increase tax compliance. This is supported by the results of the study that: 1) respectful treatment can improve institutional image; 2) respectful treatment can increase tax compliance; 3) institutional image can increase tax compliance. The implication of research results, respectful treatment of tax officers can be used to improve the image of the DJP and taxpayer compliance.

Penegakan Hukum Pajak Melalui Penggunaan Sandera Pajak Dalam Penagihan Utang Pajak Di Indonesia


 
 
 Taxes make a major contribution to the source of state revenue which is used to finance development in Indonesia. However, there are still many taxpayers / tax insurer who are not compliant in paying taxes. The problems in this study are why the government uses tax hostages in collecting tax debts, how hostages are used as a means of force in collecting tax debts and how hostage-taking is viewed from a juridical aspect. The research method used in this research is normative legal research method. The result of the research is that there are several factors that become the reasons for tax hostage taking. The government (fiskus) in collecting tax debt with tax hostages has been carried out in accordance with the provisions of the law. Based on the aspect of legal certainty, tax hostages in Indonesia already have a legal umbrella, namely Law no. 9 of 2000 and several other regulations. From the aspect of justice, legal protection is provided to taxpayers / tax insurer who are subject to tax hostages. From the benefit aspect, the application of tax hostages is beneficial in increasing taxpayer compliance.
 
 

Relationship between Taxpayers and Authorities against Tax Compliance during the Covid'19 Pandemic

Taxpayer compliance during the Covid 19 pandemic is an important issue in the relationship between taxpayers and tax authorities. This study was to identify taxpayer compliance behavior using factors, namely: procedural fairness, trust, and commitment. The commitment mediation effect was also tested in this study. Data were collected through questionnaire involving individual taxpayer respondents. A total of 102 collected questionnaires were analyzed using Partial Least Square (PLS). Procedural fairness in determining tax incentive policies during the Covid 19 pandemic is not enough to increase taxpayer compliance. The results of this study also prove that the commitment be a factor affecting tax compliance, either directly or indirectly. Result of mediation test prove that taxpayer’s commitment mediates the relationship of procedural justice on tax compliance. Similarly, commitment is a mediation in the relationship of trust on tax compliance. Therefore, it is important for the government and tax authorities to maintain the commitment of the taxpayer as part of a strategy to increase tax compliance and develop effective long-term relationships.

Edukasi Penggunaan E-Filing Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Jepara

In this report, Walisongo Semarang UIN students majoring in Islamic Accounting, Faculty of Economics and Islamic Business, have participated in Tax Volunteer activities by practicing the task of assisting taxpayers in submitting Annual Tax Returns by using e-Filing at Pratama Jepara’s Tax Office. This task is a Tax Volunteer activity organized by the Central Java I Regional Tax Office in collaboration with Tax Centers throughout Indonesia, one of which is the Walisongo Tax Center in support of receiving Annual Tax Returns in 2020 and increasing taxpayer compliance. There are 20 students who have followed an internship at Pratama Jepara’s Tax Office with an annual SPT reporting service for Individual Taxpayers. The assignment of 20 students as Tax Volunteers has been going on for 1.5 months and the activity starts from February-March. As a result of this activities, students have been able to provide assistance in filling Personal Taxpayer's Tax Return with E-Filing and assisting Taxpayer services.