Individual Taxpayer Compliance Research Articles

Pengaruh Digitalisasi Pajak, Tax Amnesty, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Surabaya Mulyorejo

The role of taxes is very important in the administration of the government and the draft of the State Budget (APBN), this is because taxes are the largest source of state revenue, which contributes 80% of total state revenue. Therefore, the government does many ways to optimize tax revenue and taxpayer compliance. This study aims to analyze the effect of tax digitalization, tax amnesty, and tax sanctions on individual taxpayer compliance at KPP Pratama Surabaya Mulyorejo. This research was conducted by quantitative methods and used primary data objects obtained from the distribution of questionnaires as many as 100 respondents. The object of research is a non-employee individual taxpayer registered at KPP Surabaya Mulyorejo. To analyze the data, multiple linear regression was used with the help of SPSS Version 25 software. The results showed that tax digitalization did not affect the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo. Tax amnesty has a positive effect on the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo. Tax sanctions have no effect on the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo.

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.

THE EFFECT OF TAX EDUCATION, TAX AWARENESS AND TAX MORALITY ON TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS

This study aims to examine the effect of tax education, tax awareness, and tax morality on individual taxpayer compliance. The population in this study is vocational teachers spread across DKI Jakarta, Indonesia. The reason for choosing teachers as a sample is because the role of educators is very significant to build an awareness of the paradigm of tax compliance from an early age to students. The research method used is a quantitative method, using the Structural Equation Model approach (SEM) based on Partial Least Square (PLS). The results show that tax education, tax awareness, and tax morality have a positive effect on tax compliance KEYWORDS: Tax Education, Tax Awareness, Tax Morality, Tax Compliance

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kota Jambi

Currently, taxes are the main source of funding for the Indonesian government. In reality, tax sector revenues represent only a small portion of total revenues. In order for the government to implement development projects in Indonesia, taxpayers must pay their taxes on time. The aim of this research is to determine the variables that influence individual taxpayer compliance in Jambi City. This research uses multiple linear regression analysis as data analysis. The results of the research show that simultaneously and partially individual taxpayer compliance is influenced by tax amnesty, tax sanctions, and tax knowledge in Jambi City

DAMPAK PELAKSANAAN KEBIJAKAN PENGHAPUSAN SANKSI PAJAK TERHADAP  PENERIMAN PAJAK PENGHASILAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Studi Kasus di KPP Pratama Muara Bungo )

The main objective of this research is to determine the impact of implementing the policy of eliminating tax sanctions on income tax revenues and individual taxpayer compliance at KPP Pratana Muara Bungo.This type of research is a case study. Data was collected through documentation techniques. Data analysis in this research uses descriptive analysis. Income tax revenue is measured using a comparison from year to year. Registration compliance is measured using the percentage of additional registered WPOP. Payment compliance is measured using the additional percentage of taxpayers who make tax deposits on annual income tax returns for underpayments. The research results show that the implementation of the policy of eliminating tax sanctions does not have a partial impact on income tax revenues and individual taxpayer compliance. This can be seen from the low tax revenues in the year after the policy of eliminating tax sanctions was implemented and the low number of people applying for registration to eliminate tax sanctions as well as the low number of taxpayers who deposited tax on annual income tax returns for underpayments.

Pre-Populated Tax Returns: Individual Taxpayer Adoption and the Effect on Compliance

ABSTRACT We examine the effect of social influence on individuals’ likelihood of using an IRS pre-populated tax return system and the effects of social influence and filing method on individual taxpayer compliance. Our experiment manipulates social influence about the IRS pre-populated return system and the IRS itself (unfavorable or favorable) as well as filing method (IRS pre-populated return or IRS blank tax software) for a simulated tax return. Consistent with social influence theory, results indicate public opinion influences individuals’ likelihood of using an IRS pre-populated tax return system. Additionally, consistent with omission bias theory and prior research, individuals who use the IRS pre-populated return system are less compliant. Finally, favorable social influence mitigates the noncompliant behavior exhibited during the use of pre-populated returns when public opinion about both the pre-populated system and the IRS is favorable.

Factors That Influence Individual Taxpayer Compliance With Tax Sanctions As A Moderating Variable At The Binjai Pratama Tax Service Office

The aim of the research is to determine and analyze the influence of taxpayer awareness, tax knowledge, tax services, tax socialization, and taxpayer financial conditions, on individual taxpayer compliance with tax sanctions as a moderating variable at the Binjai Pratama Tax Service Office. This research was conducted by distributing questionnaires to individual taxpayers registered at the Binjai Pratama Tax Service Office, Binjai City, North Sumatra Province. The sampling method uses probability sampling with an incidental sampling approach, obtaining 100 samples of individual taxpayers from the total population. The analysis method used is SEM-PLS with the help of Smart-PLS software. Hypothesis testing is carried out through a bootstrapping process. The results of the research show that taxpayer awareness and the taxpayer's financial condition have a significant effect on individual taxpayer compliance, however tax knowledge, tax services and tax socialization do not have a significant effect on individual taxpayer compliance at the Binjai Pratama Tax Service Office. Meanwhile, the research results for tax sanctions as a moderating variable are able to moderate taxpayer awareness and tax socialization regarding individual taxpayer compliance at the Binjai Pratama Tax Service Office. However, tax sanctions are unable to moderate tax knowledge, tax services, and the financial condition of taxpayers on individual taxpayer compliance at the Binjai Pratama Tax Service Office

Pengaruh Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Variabel Moderating

The utilization of technology in the modern era has resulted in significant transformative changes, particularly within the taxation system. One form of modernization in taxation is the adoption of e-filing for reporting the Annual Tax Return (SPT), making the tax reporting process more efficient and practical. This research aims to explain the influence of e-filing implementation on the compliance of individual taxpayers, the impact of tax socialization on the compliance of individual taxpayers, and the effect of e-filing implementation on the compliance of individual taxpayers with tax socialization as a moderating variable. This research employs a verificative method with a quantitative approach. The sample selection technique involves Non-Probability Sampling, specifically utilizing Convenience Sampling. The respondents consist of 60 individual taxpayers with businesses registered in the jurisdiction of KPP Pratama Cimahi. Hypothesis testing in this study employs Moderated Regression Analysis (MRA) using SmartPLS software. Based on the results, e-filing implementation significantly positively influences the compliance of individual taxpayers, and tax socialization also significantly positively affects the compliance of individual taxpayers. However, tax socialization as a moderating variable has not been able to moderate the impact of e-filing implementation on the compliance of individual taxpayers. KPP Pratama Cimahi is expected to enhance tax socialization regarding e-filing to encourage taxpayers to fulfill their obligations and improve their tax compliance.

Pengaruh Digitalisasi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Subang

Taxes are very important in state revenue. One of the phenomena that occurs in Indonesia in the field of taxation is taxpayer compliance. What we should know is that taxpayer compliance nowadays is very low because it is influenced by the lack of use of tax digitalization and low awareness of taxpayers. Therefore, this research aims to determine the influence of tax digitalization and taxpayer awareness on individual taxpayer compliance. The objects that are variables in this research are tax digitalization, taxpayer awareness, and individual taxpayer compliance. The subjects in this research are individual taxpayers who do business at KPP Pratama Subang. The method used in this research is a descriptive and verification method with a quantitative approach. The type of data used is primary data. The data usage technique used in this research is by using a questionnaire. The sampling technique in this research is non-probability sampling with accidental sampling technique with a sample size of 50 respondents. The data analysis used in this research is SEM-PLS model analysis with SmartPLS 4.0 software. The results of this research show that tax digitalization has no effect on taxpayer compliance, while taxpayer awareness has a positive and significant effect on taxpayer compliance.

THE EFFECT OF TAX SANCTIONS AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX MORALS AS A MODERATION VARIABLE

This study aims to analyze the Effect of Tax Sanctions and Tax Knowledge on Individual Taxpayer Compliance with Tax Morals as a moderating variable (Empirical Study at KPP Pratama Jakarta Cakung Year 2018-2022). The method of determining the sample in this study is the convenience sampling method. In this study, the number of samples used was 100 respondents, the data was processed using the Structural Equation Model (SEM) method using WarpPLS version 7.0 software. The results of this study indicate that (1) tax sanctions have a significant positive effect on individual taxpayer compliance (2) tax knowledge has a significant positive effect on individual taxpayer compliance (3) tax morale cannot moderate the effect of tax sanctions on individual taxpayer compliance (4) tax morale can moderate tax knowledge on individual taxpayer compliance.

The Effect of Tax Awareness, Service Quality and Fine Sanctions on Individual Taxpayer Compliance at KPP Pratama Jakarta Pancoran

This study aims to determine empirical evidence of the effect of tax awareness, service quality, and penalty sanctions on taxpayer compliance. This study used primary data by distributing questionnaires to taxpayers at KPP Pratama Jakarta Pancoran, the research object. The sampling used in this study was simple random sampling. The number of taxpayers sampled in this study was 100 respondents. Multiple linear regression analysis was used in SPSS (Statistical Package for the Social Science) version 25.0 to determine the effect of the independent variable on the dependent variable. The test data used in this study is a test of validity and reliability. To test the hypothesis in this study, researchers used Test T and Test F. This research data shows that tax awareness and penalty sanctions positively and significantly affect individual taxpayer compliance. The service quality variable shows that the results do not affect taxpayer compliance.

How implementing the e-filling system and taxation knowledge effect on individual taxpayer compliance

The purpose of this study was to test and determine how the effect of E-filing System Implementation and Taxation Knowledge on Individual Taxpayer. The data collection technique is in the form of a questionnaire with a sample size of 50 respondents based on the results of the Slovin formulation. The results of this study indicate that the application of the e-filling system has a positive and significant effect on taxpayer compliance, but taxation knowledge has no positive and insignificant effect on individual taxpayer compliance.

The Influence of Psychological, Spiritual Dimensions and Modernization of the Tax Administration System on Individual Taxpayer Compliance

This study aims to determine the effect of moral obligations, spirituality and modernization of the tax administration system on individual taxpayer compliance. The data used in this study are primary data. Primary data was obtained from questionnaires distributed to Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 100 questionnaires. The data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that spirituality has a positive and significant influence on individual taxpayer compliance while moral obligations and modernization of the tax administration system do not significantly affect individual taxpayer compliance.

The Influence of Understanding Taxes and Tax Sanctions on the Compliance of Individual Taxpayers Who Own MSME Businesses in Pagar Dewa Subdistrict, Bengkulu City

There are many small and medium businesses in Pagar Dewa Village, Selebar Bengkulu Sub-District, namely 80 MSME owners. This research aims to determine the effect of tax understanding and sanctions on the compliance of individual taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. This research is explanatory in nature. The sampling technique in this research uses a total sampling technique, where the samples taken are private taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. Data collection techniques in this research are observation, questionnaires and literature study. Based on the results of this research and data analysis, the result F table is 2.95 because F count > F table (7.894 > 2.95) then Ha is accepted and Ho is rejected, meaning that the variables have a significant effect on tax understanding (X1), tax sanctions (X2) and service quality (X3) together or simultaneously towards taxpayer compliance (Y). The termination coefficient value of Adjusted R Square R2= 0.774. This value means that the independent variables together contribute 77.4% in influencing the dependent variable with medium criteria.

The Influence of Taxation Knowledge, Socialization, and Attitudes Required on Individual Taxpayer Compliance in Tambun Selatan District, Bekasi Regency

This study aims to study how knowledge about taxation, socialization about taxation, and individual taxpayers' attitudes impact the level of compliance in South Tambun Regency, West Java Province. This study applies a quantitative descriptive approach. The SPSS version 25 application was used to analyze the data. This study had many respondents, 186,411, but only 100 samples were selected using the Slovin formula. All taxpayers with a Taxpayer Identification Number (NPWP) and individual SPT are selected purposively. The results regarding tax knowledge show that tax knowledge significantly impacts the level of compliance of individual taxpayers in the Tambun District. The calculated t value is smaller than the critical value showing this fact.

Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut.
 Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Sompliance

Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan WPOP

Taxes are mandatory contributions from the people as taxpayers to the state treasury based on established law. 79% of state revenue comes from taxes and is included in the state budget. Which is with the intention to spend on public needs. This research is aim to to test whether there is an effect of Tax Socialization, Quality of Fiscal Services and Tax Sanction on WPOP compliance. This study has a population 75,350 Individual Taxpayer Registered at KPP Pratama South Batam. Sampling used simple random sampling method and obtained a sample of 111. The data source was primary data through distributed questionnaires. The data analysis technique used to conduct this research was multiple linear regression analysis. However, because there is heteroskedasticity, the researcher uses Parameter Estimates with Robust Standard Errors as a benchmark in determining significance Based on the tests conducted in this study, it was concluded through the T test and F test that Tax Socialization has no effect on Individual Taxpayer Compliance, Fiscal Service Quality has no effect on Individual Taxpayer Compliance. And also Tax Sanctions have a positive significant effect on Individual Taxpayer Compliance. Meanwhile, the coefficient of determination shows that Individual Taxpayer Compliance is influenced by an independent variable of 41,7%. While the remaining 58,3% is influenced by other independent variables that not tested in this study.

Pengaruh Kualitas Pelayanan Account Representative, Sanksi Pajak Dan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan

This study aims to determine how individual taxpayer compliance at KPP Pratama batam is influenced by the influence of Account Representative Service Quality, Tax Sanctions and E-Filling taxpayer awareness. The population in this study were 400,034 individual taxpayers registered at KPP Pratama batam. The analytical method in this study is multiple linear regression. The sampling technique uses proportional random sampling, which is calculated using the slovin formula so that a sample size of 100 respondents is obtained.  The data source used is primary data through questionnaires, while the data analysis technique used is multiple linear regression analysis. The results of this study indicate that the Quality of Account Representative Services, Tax Sanctions and E-Filling have a significant effect on Individual Taxpayer Compliance

Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation

Taxes are the biggest contributor to the current state budget. The government, through the Directorate General of Taxes, tries to always optimize revenue from the tax sector by seeking changes in various aspects towards a better direction. In order to increase the level of taxpayer compliance, the Director General of Taxes has attempted to create innovation by implementing tax modernization. The aim of tax modernization itself is to optimize revenue, implement a reliable administrative system, utilize information technology, form a good image and trust from the public and tax modernization is also expected to be able to increase personal taxpayer compliance in completing their obligations when registering, reporting, making deposits. and pay taxes. The aim of this research is to find out whether the application of NIK as NPWP, e-Filling, e-Form and e-Billing affects individual taxpayer compliance and to find out whether the role of tax volunteers can moderate the application of NIK as NPWP, e-Filling, e-Form and e-Billing on individual taxpayer compliance

The Effect Of Individual Taxpayer Compliance On Article 21 Income Tax Revenue At The Regional Office Of The Directorate General Of Taxes Of North Sumatra I

Indonesia is a developing country with a state goal, namely, to increase the country's development. To realize growth, funds are needed, which come from relatively significant state revenues. The state revenue that makes the most significant contribution is tax sector revenue. Taxes are people's contributions to the state treasury based on law, which can be imposed without receiving direct reciprocal services and are used for general expenses. So, action is needed to increase tax revenues. This research aims to determine the effect of individual taxpayer compliance on income tax revenues under Article 21. The data collection techniques used in this research are documentation and questionnaires. The population in this study was 1,695,904 individual taxpayers registered at the Regional Office of the Directorate General of North Sumatra I. The sampling technique in this research is Non-Probability Sampling, namely Random Sampling using the Slovin formula. The data analysis technique used is a descriptive statistical analysis using SmartPLS-based Partial Least Square (PLS) software. This research indicates that Individual Taxpayer Compliance has a positive and significant effect on Income Tax Revenue Article 21 at the Regional Office of the Directorate General of Taxes, North Sumatra I.