Individual Taxpayers Research Articles

The individual Laffer curve: evidence from the Spanish income tax

AbstractThis paper characterises the Laffer curve of each individual taxpayer in a schedular multi-rate income tax with income shifting. Analytical expressions for the revenue-maximising tax rate and the revenue-maximising elasticity are provided for the individual taxpayer and the aggregate population, as well as new estimates of the Elasticity of Taxable Income. Applying these to the Spanish income tax demonstrates that 44.72% (58.49%) of the taxpaying population in the non-savings tax base (savings tax base) is on the “normal” side of the Laffer curve. On average, these taxpayers are 6.59 points (24.73 points) above (below) the maximum of the Laffer curve. The fraction of total tax revenue lost through behavioural responses amounts to 53.77%. However, this fraction varies by population subgroup and decreases when we account for income-shifting responses, suggesting the presence of fiscal externalities in the Spanish PIT.

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

PurposeThis study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.Design/methodology/approachThis paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach.FindingsThe review classified the factors into three categories, namely individual taxpayers, corporate taxpayers and tax administration. Income level, tax penalty, tax morale, inefficient tax return system and tax assessment process are associated with the individual’s tax avoidance and tax evasion activities. Profitability, corporate governance and financial restrictions are key factors influencing corporate taxpayers’ involvement in tax avoidance and tax evasion. Factors related to tax administration include lack of social interaction, distrust of national officials, complexities of policies, politicisation of tax authority, lack of political stability, incompetent auditing, insufficient recording, lack of administrative cooperation, lack of accountability, insufficient counselling and compromising in tax prosecution cases.Practical implicationsThis paper provides tax regulators with insights to improve regulations and lessen tax avoidance and tax evasion activities.Originality/valueThis paper is the first attempt to provide guidance for academics when examining tax avoidance and tax evasion in Bangladesh.

Factors Affecting Taxpayer Compliance

The aim of this study is to investigate how taxpayer awareness and tax sanctions affect individual taxpayer compliance at the Bandung Cicadas Pratama Tax Service Office. The study population comprises 102.520 individual taxpayers registered at KPP Pratama Bandung Cicadas in 2022. The sample size for this research is 100 individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. The data analysis method in this research uses multiple regression analysis. The findings suggest that taxpayer awareness and tax sanctions have a significant impact on the compliance of individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. However, tax socialization does not seem to influence the compliance of individual taxpayers in this office.

Factor Analysis of the Influence of Tax Knowledge and Taxpayer Awareness on Individual Taxpayer Compliance at KPP Yogyakarta

The aim of this research is to determine the influence of tax knowledge and taxpayer awareness on individual taxpayer compliance. The theoretical basis used is attribution theory. This type of research is quantitative. Primary data and secondary data were used to collect data by conducting surveys and distributing questionnaires to KPP Yogyakarta taxpayers. The sampling technique in this research was purposive sampling. Data collection was carried out by distributing the Google Form link via WhatsApp social media. The number of questionnaires processed was 100 respondents. The results of this research indicate that tax knowledge and taxpayer awareness have a positive effect on individual taxpayer compliance at the Yokyakarta Tax Service Office.

Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance

Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance

Pengaruh Keadilan, Kepatuhan, Pemeriksaan, Sistem dan Diskriminasi Perpajakan Terhadap Wajib Pajak Mengenai Penggelapan Pajak

This research aims to analyze Tax Justice, Tax Compliance, Tax Audit, Tax System and Tax Discrimination against Tax Evasion. The population in this study are individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. The sample for this research is individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. This research used the Slovin method and obtained a sample of 100 people. Data collection was carried out using a questionnaire method distributed to respondents and processed using SPSS version 26. Based on the results of the analysis, it shows that tax justice, tax inspection and tax discrimination have no effect on tax evasion, while tax compliance and the tax system have an effect on tax evasion.

Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.

Nudging for prompt tax penalty payment: Evidence from a field experiment in Indonesia

We conduct a randomised controlled trial in Indonesia to evaluate the effect of three intervention letters on tax penalty compliance behaviour. Over 10,000 individual taxpayers are randomly assigned to receive either a deterrence, information, or simplification letter, or no letter. Our results indicate that simplification, which makes paying a penalty less burdensome administratively by providing billing codes to pay the penalties, yields the highest probability of timely settlement, increasing compliance by 32% compared to the control group. Deterrence also positively impacts penalty compliance, increasing timely settlement rates by 27%. The least effective intervention is the information letter. Although associated with a 10% increase in timely settlement, this effect is statistically insignificant at the 10% confidence level. Our results suggest that strategic messaging by tax authorities in developing countries can be a cost-effective tool for improving tax penalty payment compliance.

Assessing Individual Taxpayer Compliance: Does Service Quality Moderate Tax Knowledge and Tax Penalties?

The objective of this study is to assess the impact of tax knowledge and tax penalties on the compliance of individual taxpayers, with service quality acting as a moderating variable, at the Mulyorejo Pratama Tax Service Office. The study population consisted of all individual taxpayers who were registered at the Surabaya Mulyorejo Pratama Tax Office. The study utilized a sample of 100 respondents from a population of 47,115 personal taxpayers. The sample was drawn from the Surabaya Mulyorejo Pratama Tax Service Office in 2018. The questionnaires are distributed using the incidental sampling technique. The data collection in this study was carried out utilizing a questionnaire. The study employed the Partial Least Square (PLS) analytic technique, utilizing the warpPLS 6.0 program. The findings indicated that having knowledge about taxation had a positive impact on personal taxpayer compliance. However, the imposition of taxation penalties did not have any effect on personal taxpayer compliance. Additionally, the moderation of service quality was unable to influence the relationship between tax knowledge and personal taxpayer compliance. However, it was found that service quality moderation had a significant effect. It diminished the impact of tax penalties on the compliance of individual taxpayers.

The Influence Of Tax Understanding, Taxpayer Awareness And Tax Sanctions On The Compliance Of E-Commerce Actors In Fulfilling Tax Obligations (Case Study of Individual Taxpayers of E-commerce Actors in DKI Jakarta Province, Indonesia)

The main problem of taxation in Indonesia is the low level of taxpayer compliance, which is caused by minimal awareness and understanding of tax obligations and neglect of tax aspects of online transactions by e-commerce actors. This study aims to analyze the effect of tax understanding, taxpayer awareness, and tax sanctions on the compliance of e-commerce actors in DKI Jakarta Province. The research method used is a quantitative approach with a sample of 100 e-commerce actors selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using a t-test (partial). The results of the study indicate that tax understanding, taxpayer awareness, and tax sanctions have a positive and significant effect on e-commerce actor compliance. Based on these findings, it is recommended that the government increase tax socialization and education programs and apply strict sanctions to improve taxpayer compliance in the e-commerce sector.

Analisis Interpretasi Pajak Dan Implikasinya Menurut Perspektif Wajib Pajak Orang Pribadi di Fakultas Ekonomi Dan Bisnis Universitas Muslim Nusantara Al-Washliyah Medan

This study seeks to ascertain the perception of Individual Taxpayers on the interpretation of Income Tax, as well as the extent of understanding among Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University, Medan. This study employs descriptive qualitative methodologies, specifically case studies, to gain a comprehensive and in-depth understanding of a specific case. The researcher aims to investigate how Individual Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University Medan interpret taxes and the resulting implications. This research was conducted in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, located in Medan. The number of informants to be interviewed in this research cannot be determined as the sample collection employs a judgment procedure. The data collection methods employed in this research encompass a preliminary survey, a literature review, and field data collection. Qualitative data analysis is conducted through an interactive process that involves data reduction, data presentation, and generating conclusions. The findings of this study indicate that Individual Taxpayers in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, Medan possess a favorable understanding of their responsibility to fulfill their income tax obligations. The comprehension of income tax imposition among individual taxpayers is generally satisfactory, yet there are also persons who express dissent when a portion of their assets is allocated towards tax” payment.

The Influence of Educational Level, Tax Understanding, and Tax Awareness on Individual Taxpayer Compliance

This research aims to analyze the influence of education level, tax understanding and tax awareness on tax compliance of individual taxpayers registered at the Cilacap Primary Tax Service Office. This research uses quantitative methods with an associative approach. The number of samples used in this research was 100 respondents. The sampling technique used is the purposive sampling method using the Slovin formula. Data were collected using the questionnaire method and processed using SPSS statistics version 24. The data analysis technique used was multiple linear regression. The results of the F test show that the level of education, tax understanding and perceived tax awareness simultaneously have a significant effect on individual taxpayer compliance. The results of the t test show that partially, education level, tax understanding and tax awareness have a positive effect on individual taxpayer compliance.

The Impact of Tax Understanding, Gender, and Love of Money on Tax Evasion with Religiosity as a Moderating Variable

Objective: This study aims to examine whether tax understanding, gender, and love of money influence tax evasion and whether religiosity can moderate the effects of tax understanding, gender, and love of money on tax evasion. Theoretical Framework: The study integrates the theory of planned behavior, attribution theory, and tax understanding to explore the factors influencing tax evasion behavior, emphasizing the role of religiosity as a potential moderator. Method: A quantitative approach was employed with a sample of 280 individual taxpayers in DKI Jakarta, selected using purposive sampling. Primary data were collected through questionnaire surveys. Results and Discussion: Findings indicate that tax understanding significantly influences tax evasion, as higher tax understanding reduces the propensity for tax evasion. Gender does not affect tax evasion, while love of money positively influences tax evasion behavior. However, religiosity does not moderate the relationships between tax understanding, gender, love of money, and tax evasion.. Research Implications: The study sheds light on the complex interplay between psychological factors and tax compliance behavior, providing insights for policymakers and tax authorities to design more effective interventions Originality/Value: This research contributes to the literature by examining the moderating role of religiosity in the relationship between psychological factors and tax evasion, offering new perspectives for understanding tax compliance behavior

Revolutionizing Tax Compliance Through Attitudes and Knowledge Worldwide

This study investigates the factors influencing individual taxpayer compliance at the South Sidoarjo Pratama Tax Office in Indonesia. Utilizing data from 75 respondents collected through questionnaires, the research examines the impact of attitudes, subjective norms, behavioral controls, and tax knowledge on compliance. Results indicate that attitudes and tax knowledge significantly influence compliance, while subjective norms and behavioral controls show no significant effect. These findings underscore the importance of fostering positive attitudes and enhancing tax knowledge to improve compliance among individual taxpayers. However, strategies targeting subjective norms and behavioral controls may require further exploration. Policymakers can utilize these insights to tailor interventions aimed at enhancing tax compliance, particularly in local tax offices like the South Sidoarjo Pratama Tax Office. Highlight: Attitudes Drive Compliance: Positive perceptions significantly influence individual taxpayer compliance. Knowledge Enhances Compliance: Understanding tax regulations fosters better compliance. Policy Tailoring for Compliance: Insights aid policymakers in designing effective compliance strategies. Keyword: Tax compliance, Attitudes, Subjective norms, Behavioral controls, Tax knowledge

Pengaruh E-System Pajak, Self Assessment dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

This research aims to examine the influence of the tax e-system, self-assessment, and tax understanding on the compliance of individual taxpayers who own restaurant businesses in the city of Padang. Data collection method for this research involves primary data by distributing questionnaires directly to the respondents. The population in this study consists of all restaurant taxpayers in Padang who are registered with BAPENDA Padang. The sampling technique used is simple random sampling with a 10% error rate according to the Slovin formula. The sample in this study consists of 83 individual taxpayers who own restaurant businesses. The data analysis method employed is multiple linear regression. The results of this study indicate that the tax e-system and self-assessment have an influence on the compliance of individual taxpayers. However, tax understanding does not have an influence on the compliance of individual taxpayers.

Pengaruh Self Assessment System dan Kualitas Pelayanan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi

Taxes are mandatory contributions of every citizen who is able to fulfill their obligations to the state, based on tax laws in Indonesia, tax payments use a self-assessment system, namely calculating, paying, and reporting taxes themselves. The purpose of this study is to analyze the effect of the self-assessment system on the level of compliance of individual taxpayers; analyze the effect of the quality of tax services on the level of compliance of individual taxpayers; and analyze the effect of the self-assessment system and the quality of tax services on the level of compliance of individual taxpayers at the Jember Pratama Tax Service Office simultaneously. The research method used in this study is quantitative research. The sample taken was 92 employees. While the data analysis is in the form of inferential statistics with the help of the SPSS version 23 program. The results of the study indicate that the self-assessment system partially has a significant effect on the level of compliance of individual taxpayers with a significance value of 0.000. While the quality of tax services partially does not have a significant effect on the level of compliance of individual taxpayers. Based on the determination coefficient test, R2 was obtained as 0.840, which means that simultaneously the influence of the self-assessment system and the quality of tax services have an effect on the level of compliance of individual taxpayers at the Jember tax service office by 84% and the rest is influenced by other variables not discussed in this study.

Pengaruh Love Of Money, Machiavellian, Dan Pemahaman Perpajakan Terhadap Persepsi Penggelapan Pajak (Tax Evasion) Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Di Kpp Pratama Surabaya Sawahan

This study aims to test and analyze the effect of love of money, Machiavellian, and understanding of taxation on the perception of tax evasion on individual taxpayers registered at KPP Pratama Surabaya Sawahan. In this study using quantitative methods using primary data obtained from questionnaires. The population in this study were taxpayers registered at KPP Pratama Surabaya Sawahan. Sampling using purposive sampling technique and the sample size in this study was 100 respondents using the Slovin formula. Data analysis using SmartPLS. The results of this study indicate that love of money has a positive and significant effect on the perception of tax evasion. Meanwhile, Machiavellian and understanding of taxation have a significant negative effect on the perception of tax evasion.

Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan Pajak Dan Sanksi Pajak Terhadap Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada Kpp Pratama Surabaya Gubeng

This study aims to test and analyze the effect of understanding taxation, the quality of tax services and tax sanctions on the motivation of individual taxpayers in paying taxes at KPP Pratama Surabaya Gubeng. In this study using quantitative methods using primary data obtained from questionnaires. The population in this study were taxpayers registered at KPP Surabaya Gubeng. Sampling using purposive sampling technique and the sample size in this study was 100 respondents using the Slovin formula. Data analysis using SmartPLS. The results of this study indicate that service quality and tax sanctions have a positive and significant effect on motivation to pay taxes. Meanwhile, understanding taxation has no effect on motivation to pay taxes.

Juridical Analysis of The Regulation of NIK as NPWP in The Taxation System in Indonesia

Entering the era of modernization, the government has introduced regulations regarding the use of the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP). The purpose of this research is to determine the juridical analysis of the regulation of NIK as NPWP in the Indonesian tax system and to establish the ideal concept of integrating NIK as NPWP in the Indonesian tax system. The research method employed is a juridical-normative approach with a legislative perspective, conceptual approach, and literature study. The results of this research indicate that the regulation of NIK as NPWP will serve as a foundation for the profile of Individual Taxpayers (WP OP). The concept of integration will be carried out by the Minister of Home Affairs, who will provide population data and feedback data from users to the Minister of Finance, which will then be integrated into the tax database. As a result, cooperation will be established in the data management process to align and synchronize NIK with NPWP. This aligns with the concept of Collaborative Governance in achieving One Data Indonesia through the Harmonization of Tax Regulations Act (UU HPP).

Pengaruh Self Assessment System, Penerapan E-Billing dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Kosambi Tangerang

This research aims to test whether Self Assessment System, Application E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Types of research used in this research is quantitative research using primary data sources. The primary data used in this research is in the form of distributing questionnaires to individual taxpayer registered at KPP Pratama Kosambi Tangerang as much as 100 respondents. Next, the primary data was analyzed using the SPSS 25 application. Simultaneous research results showed that Self Assessment System, Application E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Meanwhile, partial research results show that Self Assessment System has no effect on Individual Taxpayer Compliance, Implementation E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Keywords: Self Assessment Sytem; Application E-Billing; Tax Sanctions and Taxpayer Compliance.