Individual Taxpayer Compliance Research Articles

The influence of tax service quality and tax socialization on individual taxpayer compliance in the regional tax office of the Riau Islands

This research investigates how taxpayer compliance at the Riau Islands Regional Tax Office is affected by two factors: the quality of tax services and tax socialization efforts. The researchers surveyed 116 individual taxpayers and analyzed their responses using regression analysis. The findings revealed that both factors positively influenced compliance levels. Specifically, each unit improvement in tax service quality led to a 0.227 unit increase in compliance, while each unit increase in tax socialization resulted in a 0.479 unit rise in compliance. Together, these two factors account for 34.9% of the variations in taxpayer compliance behavior. Based on these results, the study recommends enhancing both service quality and socialization activities to boost tax compliance in the region.

Pengaruh Self Assesment System, Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

The tax sector has a dominant role in the economy in Indonesia. The method applied in this research is a quantitative approach (Positivism). This research uses primary data obtained through questionnaires. This study uses the Slovin formula with a margin error rate of 10%, the population in this study was 75,569 and the sample obtained was 100 respondents. This questionnaire was distributed to respondents collected from the Batam Pratama Selatan Tax Service Office (KPP) during the period 2019 to 2023. Self Assessment The system has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H1 accepted. Tax socialization has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H2 is accepted. Tax sanctions have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H3 is accepted. The Self Assessment System, Tax Socialization, Tax Sanctions simultaneously have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H4 is accepted.

The Influence of Taxpayer Awareness, Tax Sanctions, Tax Service Quality, and Tax Knowledge on The Individual Taxpayer Compliance

Taxpayers are increasing from year to year, but this is not balanced with decreasing taxpayer compliance. This study aims to examine and analyze the level of individual taxpayer compliance with construct determined by taxpayer awareness, tax sanctions, tax service quality, and tax knowledge. The data of study used primary data obtained from a questionnaire disseminated to respondents in the Gowa Regency of 79 respondents. The results of the study showed that taxpayer awareness has a significant influence on taxpayer compliance, tax sanction has a significant influence on taxpayer compliance, tax service quality has a significant influence on taxpayer compliance, and tax knowledge has a significant influence on taxpayer compliance. This indicates that taxpayer awareness, tax sanctions, tax service quality, and tax knowledge can increase individual taxpayer compliance

Driving Individual Taxpayer Compliance: How Information Technology Elevates Tax Service Quality, Social Engagement and Education

This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.

Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area

Taxpayer Compliance of Individuals Working in the Tourism Sector in the KPP Pratama South Badung Area

Analysis Of Factors That Influence Individual Taxpayer Compliance In Jombang Regency

The purpose of this study is to analyze the various factors that influence individual taxpayer compliance individual taxpayers in Jombang Regency. Understanding of tax regulations, WPOP awareness, suitability of tax rates, use of tax applications, and service quality are some of the factors that this study examined their influence on individual taxpayers compliance in Jombang Regency, which is the subject of this study. All individual taxpayers registered with the Jombang Primary Tax Service Office are the population in this study. The sampling strategy used is a simple random sampling of each taxpayer with a taxpayer identification number (Nomor Pokok Wajib Pajak - NPWP). The test was conducted on 100 respondents obtained from calculating the Slovin formula in determining the research sample. This study uses Partial Least Squares (PLS) as a statistical testing tool. Based on the results of the study, understanding of tax regulations does not influence individual taxpayers compliance; individual taxpayer's awareness influences individual taxpayer's compliance; suitability of tax rates influences individual taxpayer compliance; use of tax applications does not influence individual taxpayers compliance; and service quality influences individual taxpayers compliance.

The Effect of Taxpayer Perceptions of the Effectiveness of the Implementation of Government Regulation of the Republic of Indonesia Number 58 of 2023 on Individual Taxpayer Compliance in Reporting Tax Return with Understanding of Taxation as a Moderating

The Effect of Taxpayer Perceptions of the Effectiveness of the Implementation of Government Regulation of the Republic of Indonesia Number 58 of 2023 on Individual Taxpayer Compliance in Reporting Tax Return with Understanding of Taxation as a Moderating

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KEWAJIBAN MORAL DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This study aims to analyze the influence of understanding tax regulations, moral obligations and tax amnesty on individual taxpayer compliance. This study was conducted on individual taxpayers registered at KPP Pratama Pondok Aren with a population of 427,078 taxpayers where the sample obtained by the slovin test was 100 individual taxpayers with a sampling technique using accidental sampling. The data used in this study are primary data collected using a questionnaire. The analysis technique uses multiple linear regression with the help of SPSS software version 22. The results of the analysis show that understanding tax regulations, moral obligations, and tax amnesty simultaneously have a positive effect on individual taxpayer compliance. Understanding tax regulations partially has a positive effect on individual taxpayer compliance. Moral obligations partially have a positive effect on individual taxpayer compliance. Tax amnesty partially has a positive effect on individual taxpayer compliance

PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, RELIGIUSITAS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA KEBUMEN)

This study aims to determine the effect of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance. The sample in this study consists of 100 respondents. The respondents are individual taxpayers registered at the KPP Pratama Kebumen. The data in this study were analyzed using SPSS version 25. The results of the study indicate that there is a partial and significant influence of taxpayer awareness on individual taxpayer compliance. Tax knowledge has a partial and significant effect on individual taxpayer compliance, religiosity has a partial and significant effect on individual taxpayer compliance, and tax socialization affects individual taxpayer compliance. Simultaneously, there is an influence of taxpayer awareness, tax knowledge, religiosity, and tax socialization on individual taxpayer compliance at KPP Pratama Kebumen.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENGETAHUAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KPP PRATAMA SERPONG)

This research aims to determine the influence of the use of information technology, tax knowledge and taxpayer awareness on individual taxpayer compliance. This type of research is quantitative research. The method used in collecting primary data is by distributing questionnaires to taxpayers. The population of this research is Taxpayers registered at KPP Pratama Serpong. The sampling technique was carried out using the incidental sampling method and obtained 100 respondent data as a result of distributing the questionnaire. The analytical method used in this research is descriptive statistical test analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, and hypothesis testing using SPSS 23 software. The results of the research using the t or partial statistical test show that the use of Information Technology, Tax Knowledge and Taxpayer Awareness influence Individual Taxpayer Compliance

The Effect of Tax Digitalization (Electronic System) on Increasing Individual Taxpayer Compliance

The Effect of Tax Digitalization (Electronic System) on Increasing Individual Taxpayer 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

The Effect of Taxpayer Awareness, Tax Sanctions, Fiscal Service Quality, and Education Level on Individual Taxpayer Compliance at KPP Pratama Cirebon Dua

The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respondents. Data analysis utilized multiple linear regression conducted with SPSS Version 25 software. The results showed that taxpayer awareness, fiscal service quality, and education level increased individual taxpayer compliance at KPP Pratama Cirebon Dua. However, it was found that tax sanctions had no effect on individual taxpayer compliance.

Pengaruh Kemanfaatan NPWP, Kualitas Pelayanan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Ngawi

Tax compliance refers to the situation of taxpayers exercising their tax authority and authority. This study aims to analyze whether partially and simultaneously the variables of compliance of Individual Taxpayers are influenced by the benefits of NPWP, quality of tax services, taxpayer awareness, and tax sanctions. The population of the study was 98,534 OP WP located in KPP Pratama Ngawi. The type of research is quantitative with a simple random sampling collection technique, and the number of samples applied is 120 respondents. This account analysis study uses SPSS software version 22 with logistic regression techniques. The results of this study prove that each of the benefits of NPWP and tax sanctions have a significant negative effect, while the quality of tax services and taxpayer awareness have a significant positive effect on Individual Taxpayer compliance. It is concluded that the overall results of this study indicate that the benefits of NPWP, quality of tax services, taxpayer awareness, and tax sanctions have an effect on Individual Taxpayer compliance.

PENGARUH PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

This study aims to determine the effect of the implementation of e-Filling and e-Billing on individual taxpayer compliance. The object of this research is 5222 individual taxpayers with 373 respondents obtained from the slovin formula. The data analysis technique used is descriptive statistical technique using primary data. This study uses a purposive sampling method with the characteristics of individual taxpayers who report SPT using e-filing and individual taxpayers who pay taxes using e-billing. Based on the results of the research conducted, it can be seen that partially the application of e-Filling and e-Billing together has an effect on individual taxpayer compliance. Simultaneously, it can be explained that the effect of implementing e-Filling and e-Billing on individual taxpayer compliance based on the coefficient of determination test shows the R square value of 40.9% while the remaining 59.1% is influenced by other variables not included in the study. this

The Effect of Tax Socialization, Taxpayer Understanding, And Taxpayer Awareness Individual Taxpayer Compliance, Tax Sanction As a Moderating Variable

The Purpose of this study is to analyze the effect of tax socialization, taxpayer understanding, and taxpayer awareness on individual taxpayer compliance in Jakarta with tax sanctions as a moderating variable. This study uses primary data obtained through questionnaires distributed to taxpayers in Jakarta. The research sample was selected using the simple random sampling method, totaling 158 respondents. The data analysis used in this research is Structural Equation Modeling Smart PLS (SEM-PLS) analysis using the Smart PLS version 4.1.0.1 application. The results of this study are tax socialization and taxpayer awareness have a significant effect on taxpayer compliance, taxpayer understanding has no significant effect on taxpayer compliance, tax sanctions moderate the effect of tax socialization on taxpayer compliance, and tax sanctions cannot moderate the effect of taxpayer understanding and taxpayer awareness on taxpayer compliance.

The Effect of The Implementation of E-Filling, E-Billing And Tax Sanctions On The Compliance Of Individual Taxpayers at KPP Pratama Cirebon Dua

This study aims to examine the influence of the e-filling, e-billing, and tax sanctions systems on the compliance of individual taxpayers. The population in this study is individual taxpayers at KPP Pratam Cirebon Dua. Sampling was carried out using the purposive sampling method. So that the number of samples obtained was 100 respondents. The data analysis technique uses multiple linear analysis with the help of the SPSS 26 program. Before conducting the hypothesis test, a data quality test was carried out which included a validity test and a reliability test, a classical assumption which included a data normality test, a multicollinearity test and a hysteroskedasticity test, then a hypothesis test was carried out through the R2 test, F test and t test. The results of the study show that the implementation of the e-filling system has no effect on taxpayer compliance, while the implementation of the e-billing system and tax sanctions have a positive effect on taxpayer compliance.

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.

Pengaruh Gender, Tingkat Pendidikan dan Pengetahuan Perpajakan Terhadap Wajib Pajak Orang Pribadi

This study aims to prove the influence of Gender, Education Level andKnowledge of Taxation on individual Taxpayer Compliance (Case Study ofindividual taxpayers in Yogyakarta. This research is a quantitative study. Thesample of this research is individual taxpayers registered at the KKP PratamaYogyakarta. The sample was selected by purposive sampling method with certaincriteria. The total sample is 257 respondents. Data analysis was carried out byvalidity and reliability tests, classical assumption tests and multiple linearregression analysis with SPSS 26.The results of this study indicate that Gender,Education Level and Tax Knowledge have a positive effect on individual taxpayercompliance.Keywords: Gender, Education Level, Tax Knowledge, Taxpayer Compliance

Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance

This research aims to determine the influence of tax knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. This research was conducted at Madiun State Polytechnic. This type of research is quantitative research. This research uses the Slovin formula to determine the sample size of 85 individual taxpayers at the Madiun State Polytechnic, using a purposive sampling method. The analysis technique used is multiple linear regression. The research results show that tax knowledge and service quality have a positive effect on taxpayer compliance because the higher the level of knowledge and quality of tax services, the easier it is for taxpayers to understand tax regulations and fulfill their tax obligations. Taxpayer awareness does not affect taxpayer compliance because the increase in incidents that frequently occur, especially in the taxation sector, means that taxpayers do not want the taxes they pay to be misused by the tax authorities themselves, so that taxpayer compliance does not increase. Tax sanctions have no effect on mandatory tax compliance because there is still a lack of public awareness of the importance of taxes for smooth development which affects individual taxpayer compliance does not increase.