Individual Taxpayer Compliance Research Articles

PENGARUH SELF ASSESMENT SYSTEM, PENGETAHUAN, SANKSI, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WP.

This study aims to determine how the effect of self-assessment system, knowledge of taxation, tax sanctions, and tax socialization on individual taxpayer compliance in annual tax reporting. The sample was selected by purposive sampling method and the valid data were 100 taxpayers. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for Windows which was released 24 and Microsoft Excel 2013. The results of this study indicate that the self-assessment system has a significant effect on taxpayer compliance. Knowledge of taxation, tax sanctions, and socialization of taxation have no effect on taxpayer compliance. The implication of this research is the need for efforts, support, motivation from the government, especially the Directorate General of Taxes to convince taxpayers to participate in carrying out their tax obligations so that they have a good impact on the country.

Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing

Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.

Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing

Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.

Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing

Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing

Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Kebumen

This study aims to examine and analyze the effect of tax amnesty, e-filing, taxpayer awareness, and tax sanctions on individual taxpayer compliance in Kebumen Regency. This study applied a quantitative approach. The population in this study was 477,110 individual taxpayers. The sample used in this study was 100 individual taxpayers in Kebumen Regency. The technique for determining the number of samples in this study used the slovin formula. Data collection techniques employed a questionnaire. Methods of data analysis used multiple linear regression analysis with the SPSS 26 program. This research concluded that tax amnesty and e-filing had no effect on individual taxpayer compliance. Meanwhile, taxpayer awareness and tax sanctions had a positive effect on individual taxpayer compliance.

The Effect of Tax System Modernization on Taxpayer Compliance Based on Law in Indonesia

The purpose of this study is to find out: The Impact of Modernization of the Tax Administration System, Tax Sanctions, and Individual Taxpayer Compliance. This study uses a quantitative approach and compares causes in different situations. 100 respondents were used in the incidental sampling technique of sampling. Questionnaires with closed questions were used to collect data. To obtain accurate results, the instrument was first tested for validity and reliability before distributing the questionnaires. In addition, the requirements of the regression test for hypothesis testing are used in conjunction with the traditional assumption test, namely the normality test, multicollinearity test, and heteroscedasticity test. Correlation coefficient test, coefficient of determination test, partial regression test, and simultaneous test are types of hypothesis testing used. According to the findings of the study, the modernization of the tax administration system benefits taxpayers significantly and positively. (2) Taxpayer compliance is not affected by tax sanctions. (3) Taxpayer compliance is positively and significantly influenced by taxpayer awareness. (4) Taxpayer compliance is positively and significantly influenced by the modernization of the tax administration system, tax sanctions, and awareness of the taxpayers collectively.

Kepatuhan WPOP: Dapatkah Kesadaran Berperan sebagai Mediasi?

Tax is one of the largest state revenues which plays an important role in the growth of a country. Therefore, the factors that contribute to the success of tax revenues are always interesting to observe. The purpose of this research is to analyze the influence of Knowledge, Awareness and Religiosity on Individual Taxpayer Compliance, besides that this research also tries to analyze the role of Awareness as a mediating variable for Individual Taxpayers. This type of research was causal quantitative using primary data obtained by distributing questionnaires to individual taxpayers, and 115 people were used as respondents for research. The hypothesis in this study was tested using multiple linear regression, as well as the Sobel test to test the mediating variable. The results of testing the coefficient of determination (R2) obtained the Adjusted R Square value which indicates that Taxpayer Compliance is influenced by the variables Knowledge, Awareness and Religiosity of 58.3% while the rest is influenced by other variables not included in this research model. The results of testing the hypothesis in this study provide empirical evidence that Knowledge and Awareness have a significant positive effect on Taxpayer Compliance, while Religiosity has no effect on Taxpayer Compliance. Based on the Sobel test, awareness is able to mediate the effect of knowledge on compliance and the effect of religiosity on individual taxpayer compliance.

Pengaruh Kualitas Pelayanan Pajak, Tingkat Pendidikan, Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak

The research aims of it study was to determine how individual taxpayer compliance at KPP Pratama Karanganyar is impacted by a variety of tax service, education level, tax knowledge, tax sanction and taxpayer awareness. Thempopulationmin thismstudymwere 98.936 individualmtaxpayers registeredmat themKPP Pratama Karanganyar. It sampling technical used to proporsional random sampling, calculated using the Slovinmformula in order tomobtainma samplemsize of 100 respondents. Sourcewof data iswprimarywdatawthroughwquestionnaires. In addition, the data analysiswtechniquewusedwmultiple linearwregressionwanalysis. The resultswof this studywindicatewthat the of taxwknowledge, tax sanction and taxpayer awareness has ofwtaxation effectwindividualwtaxpayerwcompliance. Meanwhile, the quality of tax service and the level of education cannot effet on individual taxpayer compliance.

Determinan Kepatuhan Wajib Pajak Orang Pribadi Dimoderasi Profesionalisme Account Representative

This study aims to test and find empirical evidence on the factors that determine individual taxpayer compliance moderated by Account Representative Professionalism (Empirical Study at KPP Pratama Surabaya Mulyorejo). The sample used in this study is active taxpayers who are registered at KPP Pratama Surabaya Mulyorejo. Data was collected using one of the non-probability sampling methods, namely incidental sampling. Data collection by distributing questionnaires to WPOP. The number of questionnaires distributed was 100 questionnaires. This study uses a multiple regression model whose management is carried out with the SmartPLS 3.0 software program. The analysis in this study includes two measurements, namely: outer model measurements such as convergent & discriminant validity tests, and reliability tests; and, inner model measurements (goodness of inner model) such as R-Square, path coefficients, and moderation tests. The results of the analysis use the outer model measurement with all variables having a significant effect on taxpayer compliance. Then the measurement of the inner model (goodness of inner model) uses R-Square with e-filling system variables, tax socialization, tax sanctions, and Account Representative professionalism of 39.9%, while the remaining 60.1% is influenced by other variables. Measurement of the inner model using the path coefficients test states that the e-filling system variables, tax sanctions have a positive and significant effect on taxpayer compliance, while the tax socialization variable has a negative and significant effect on taxpayer compliance. The last measurement of the inner model using the moderation test explains that the Account Representative's professionalism towards the e-filling system variable & tax sanctions can be said to be a predictor moderating variable, while to the tax socialization variable it can be said to be a potential moderating variable. So based on the conclusion, that the e-filling system and tax sanctions have a significant effect on taxpayer compliance, while tax socialization has no significant effect on taxpayer compliance. And the professionalism of Account Representatives is not able to moderate the influence of the e-filling system, tax socialization, or tax sanctions

Increasing Individual Taxpayer Compliance by Taxpayer Awareness

The objectives of this study were to ascertain and examine the level of taxpayer awareness, individual taxpayer compliance, and the impact of taxpayer awareness on individual taxpayer compliance at the Pratama Tax Office. The employed data analysis techniques encompassed descriptive analysis and verification analysis. The data collection methodology employed in this study entailed disseminating questionnaires to tax officials at a specific Pratama Tax Office in Bandung City. The sample consisted of 40 individuals who were directly involved in the subject matter under investigation. The study employed the Exhaustive Sampling (Census) technique under Nonprobability Sampling. The research findings revealed that the product-moment correlation analysis yielded a coefficient of 0.860, indicating a highly significant and robust relationship between the variables. The results of the simple linear regression analysis indicate that there is a positive relationship between Taxpayer Awareness and Individual Taxpayer Compliance. The equation derived from the analysis is Y = 8.305 + 0.834X, where Y represents the level of Individual Taxpayer Compliance, and X represents Taxpayer Awareness. The coefficient of determination, which measures the proportion of variance in Individual Taxpayer Compliance (Y) explained by Taxpayer Awareness, is 0.739. This condition indicates that Taxpayer Awareness has a significant influence of 73.9% on Individual Taxpayer Compliance. The remaining 26.1% of the variance in Individual Taxpayer Compliance is attributable to other factors not examined in this study, including tax amnesty, e-filing, tax audits, tax penalties, tax bills, and other relevant variables.

PENGARUH PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CIKARANG SELATAN

This study aims to examine and analyze the Effect of Taxpayer Understanding, Tax Service Quality and Tax Sanctions on Individual Taxpayer Compliance. The population in this study is individual taxpayers registered with KPP Pratama Cikarang Selatan. The determination of the number of samples in this study used the Slovin formula with a percentage error rate of 10%. with the number of samples used as many as 100 samples. The type of research applied to research is quantitative research through a descriptive approach. The data in this study uses primary data in the form of questionnaire distribution to individual taxpayers registered at KPP Pratama Cikarang Selatan who have income both employees / employees and entrepreneurs using Google forms that will be processed using the SPPS Version 25 program. The analytical methods used in this study are data quality test, classical assumption test, hypothesis test and multiple linear regression analysis. The results of this study show that Taxpayer Understanding, Tax Service Quality and Tax Sanctions simultaneously affect Individual Taxpayer Compliance. Viewed partially, Taxpayer Understanding and Tax Sanctions affect Individual Taxpayer Compliance. however, the Quality of Tax Services does not affect the Compliance of Individual Taxpayers. Thus, the better the understanding of taxpayers and tax sanctions will increase the compliance of individual taxpayers at the South Cikarang Pratama Tax Service Office, while the quality of tax services has not been able to fully improve the compliance of individual taxpayers

Modernisasi Sistem Administrasi Perpajakan dan Pelayanan Fiskus Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

Tax is a source of income for a country. However, the revenue obtained from taxes is largely determined by taxpayer compliance. There are several factors that can affect taxpayer compliance, two of which are the modernization of the tax administration system and tax administration services. This study aims to determine the compliance of individual taxpayers affected by the modernization of the tax administration system and tax administration services. This research is a descriptive verification research with a survey method. This research was conducted in Majalengka with a sample of 141 individual taxpayers. Data in this study were collected using a questionnaire distributed to respondents. The results showed that the modernization of the tax administration system had an effect on individual taxpayer compliance at KPP Micro Piloting Majalengka. Modernization of the tax administration system can facilitate the work process, including facilitating the process of reporting and paying taxes. In addition, the tax authorities also have a significant effect on individual taxpayer compliance at KPP Micro Piloting Majalengka. Fiscal services also make it easier for taxpayers to carry out their tax obligations. The conclusion of this study is that the modernization of the tax administration system and tax administration services can improve individual taxpayer compliance.

Pengaruh Penerapan E-Filing, Self Assessment System, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020-2021)

This study aims to determine the effect of implementing E-Filing, Self Assessment System, and Tax Socialization on Individual Taxpayer Compliance (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of e-filing have a positive and significant effect on the level of Taxpayer Compliance. Self Assessment System have a positive and significant effect on the level of Tax Compliance. Tax socialization have a positive and significant effect on the level of Taxpayer Compliance. Implementation of e-filing, Self Assessment System and Tax socialization have a positive and significant effect together on the Taxpayer Compliance Level.Keywords: Implementation of E-filing, Self Assessment System, and Tax Socialization, Individual Taxpayer Compliance

Pemahaman Peraturan Perpajakan, Tingkat Penghasilan, Sanksi Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

The research aims to examine the effect of understanding tax regulations, income levels, and tax sanctions on individual taxpayer compliance. This research was conducted at KPP Pratama Tabanan. Data was collected in this study using a questionnaire and then disseminated in a hybrid way through survey methods. The sample is determined by nonprobability sampling technique using the accidental sampling method, with calculations using the slovin formula. This study uses multiple linear regression analysis. The results of the study prove that knowledge of tax laws, income levels, and tax sanctions contributes to individual taxpayer compliance. The implications of this research are able to explain the theoretical model of research variable values. The results of the theoretical model explain that the aspects that affect individual taxpayer compliance are caused by an understanding of tax regulations, income levels, and tax sanctions.Keywords: Compliance; Tax Regulations; Income; and Sanctions

Pengaruh Pemahaman Self Assessment System, Sosialisasi Pajak, dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Jakarta Tanah Abang Satu Tahun 2018 – 2020

The purpose of this study is to discuss the impact of understanding the self-assessment system, tax socialization, and tax services on individual taxpayer compliance. The main question of this study is how the self-assessment system, tax socialization, and understanding of tax services affect individual taxpayers' tax compliance. This study was conducted at KPP Pratama Jakarta Tanah Abang Satu using data collection techniques using library data and quantitative methods with field research conducted using questionnaires and interviews. To find out the reality, researchers conducted multi-person interviews with a total of 72 respondents. Based on research results from 2018 to 2020, a self-assessment concept was developed. The system has a significant positive impact on taxpayer compliance, tax socialization has a significant positive impact on taxpayer satisfaction, and Fiscus services have a significant positive impact on taxpayer tax compliance and understanding of the self-assessment system. With a positive impact, tax socialization and financial services have a significant impact. impact. At the same time, it will have a positive effect on the compliance of individual taxpayers of KPP Pratama Jakarta Tanah Abang Satu.

PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA)

Abstract— This study aims to determine the effect of Motivation, Tax Knowledge, and Tax Sanctions on Tax Compliance in the Yogyakarta Primary Tax Service Office. The purpose of this research is motivated by the low compliance of individual taxpayers in fulfilling their obligations in the field of taxation. This research was conducted using a quantitative approach. The research data is in the form of primary data and data collection is carried out by distributing questionnaires to individual taxpayers in the Region of the Yogyakarta Primary Tax Service Office. The sampling technique used probability sampling with a sample size of 125 respondents. Data analysis technique using multiple linear regression analysis method. The conclusion of this study shows that Tax Motivation and Knowledge have an effect on Tax Compliance, while Tax Sanctions have no effect on Tax Compliance in the Region of the Yogyakarta Primary Tax Service Office. It is known from the Tax Motivation and Knowledge that it has a t count > t table with a significant value <0.05, which means that with an increase in Tax Motivation and Knowledge owned by each taxpayer, it will also increase tax compliance. Tax sanctions have a value of t count < t table with a significant value > 0.05 which indicates that administrative sanctions and criminal sanctions given to taxpayers do not cause a deterrent effect in tax compliance.
 Keywords: Motivation; Knowledge; Sanctions; Compliance; Taxes

PENGARUH IMPLEMENTASI E-FILING, PENGETAHUAN PERPAJAKAN, SANKSI PAJAK DAN RELIGIUSITAS WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI COVID-19

This study aims to analyze the effect of e-filing implementation, tax knowledge, tax sanctions, and taxpayer religiosity on individual taxpayer compliance in Bangkalan Regency during the Covid-19 pandemic. This research is a type of quantitative research. The population in this study is an individual taxpayer who is in Bangkalan district registered at KPP Pratama Bangkalan. The number of individual taxpayers registered with KPP Pratama Bangkalan in 2021 is 183,995. The sampling technique used a random sampling technique with the calculation of the Hair formula in order to obtain 165 individual taxpayers who became respondents. Data were collected by distributing questionnaires directly to respondents. The data analysis technique used in this research is PLS SEM using Smart-PLS 3.0 software. The results of this study indicate that, the implementation of e-filing, knowledge of taxation, tax sanctions, and religiosity partially affect the compliance of individual taxpayers in Bangkalan Regency. the implementation of e-filing, knowledge of taxation, tax sanctions, and taxpayer religiosity simultaneously affect the compliance of individual taxpayers in Bangkalan Regency.

The Influence of Attitudes, Subjective Norm, and Behavior Control on Individual Taxpayer Compliance with Moral Obligations as Moderation

This study aims to examine the attitude of taxpayers, subjective norms, and behavioral control of taxpayer compliance moderated by moral obligations. This research method is a quantitative method with a descriptive approach. The results of the study show that the attitude of taxpayers has a significant effect on taxpayer compliance, and behavioral control has a significant negative effect on taxpayer compliance, while subjective norms have no significant effect on taxpayer compliance. In addition, moral obligation also strengthens the relationship between behavior control and taxpayer compliance, but weakens the relationship between behavior control and taxpayer compliance, and moral obligations are proven to be unable to moderate the relationship between subjective norms and taxpayer compliance.

Do Good Corporate Governance, Whistleblowing System, and Modernization of the Administrative Tax System Affect Individual Taxpayer Compliance in Indonesia?

Taxes are the main source of revenue for the country. The level of taxpayer compliance is still fluctuating and inconsistent in Indonesia due to the distrust of taxpayers towards tax agencies and the lack of supervision over tax crimes and the complexity of the tax digitization system for most taxpayers, so that taxpayers are negligent and even ignore their obligations. This research aims to test the effect of good corporate governance, whistleblowing system, and modernization of the administrative tax system on taxpayer compliance. This is a quantitative research with the type of this research is primary, meaning that the researchers distributed the questionnaires to the respondents who are registered in Tangerang Tax Office, Indonesia. This research uses a non-probability sampling method with an accidential sampling technique to obtain the 100 samples. The results of this research show that good corporate governance and modernization of the tax administration system have a positive significant effect on taxpayer compliance, while the whistleblowing system has no effect on taxpayer compliance.

The Effect of Taxpayer Awareness, Tax Sanctions And Tax Knowledge On Individual Taxpayer Compliance In Tangerang City With Tax Socialization As A Moderation Variable

This study aims to examine the effect of taxpayer awareness, tax sanctions, and tax knowledge on individual taxpayer compliance in the city of Tangerang with tax socialization as a moderation variable. Distribution of Google form questionnaires (primary data) with subjects, namely individual taxpayers in the city of Tangerang, and processed using Smart PLS by testing data validity using convergent validity and data reliability using composite reability &; Cronbach Alpha. The results obtained from this study by bootstrapping method are that Taxpayer Awareness and Tax Knowledge have a significant influence on taxpayer compliance while Tax sanctions do not have a significant effect on taxpayer compliance. Meanwhile, tax socialization cannot moderate the effect of taxpayer awareness, tax sanctions, and tax knowledge on taxpayer compliance. Submission of research to be input and information regarding taxpayers' views on individual taxpayer compliance in Tangerang where the government can also continue to improve and develop for state development to be more adequate and support taxpayers in implementing their taxpayer compliance. It must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance