Influence Taxpayer Compliance Research Articles

FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA TANGERANG

This research aims to analyze and obtain empirical evidence on the factors that influence taxpayer compliance, such as the modern tax administration system, tax knowledge, tax service quality, tax socialization, attitude, awareness, and tax sanctions. This study uses the object of individual taxpayers in Tangerang City. The sample used in this study was 107 respondents with data collection by distributing questionnaires through Google Forms Link. This study uses purposive sampling and uses a 4-point Linkert Scale. This study provides results that the variables of modern tax administration systems, tax knowledge, tax socialization, attitude, awareness, and tax sanctions have an effect on taxpayer compliance. While the variables of tax service quality and attitude have no effect on taxpayer compliance. This indicates that the higher the implementation of the modern tax administration system, the level of knowledge, the implementation of tax socialization, the level of awareness, and the application of tax sanctions can increase taxpayer compliance. 

Influencing Factors on Taxpayer Compliance: Quantitative Insights from Medan Marelan, North Sumatra

This research investigates the influence of tax-related factors on taxpayer compliance in Medan Marelan sub-district. Specifically, it explores the impact of tax sanctions, taxpayer awareness, tax socialization, and the quality of tax services on compliance. Utilizing a quantitative approach, the study involves 100 respondents and employs multiple linear regression tests for data analysis. Questionnaires are distributed to registered taxpayers, and SPSS 22.0 is utilized for data processing. The findings reveal that tax sanctions, taxpayer awareness, tax socialization, and the quality of tax services collectively influence taxpayer compliance. Notably, tax sanctions and taxpayer awareness exhibit positive and significant impacts on compliance, emphasizing the motivational role of threat and the importance of taxpayer understanding. Furthermore, effective tax socialization and quality tax services contribute positively and significantly to compliance, fostering a conducive environment for taxpayers. These results provide comprehensive insights into the factors shaping taxpayer compliance in Medan Marelan sub-district, offering valuable considerations for authorities in crafting tax policies and strategies to enhance compliance.

THE INFLUENCE OF TAX SOCIALIZATION, TAX KNOWLEDGE AND THE APPLICATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN STUDENTS AT UNIVERSITAS PAMULANG

Taxation serves as the principal source of revenue for countries and plays a crucial role in promoting community welfare during the development process. Over time, the number of taxpayers has been steadily increasing, leading to a corresponding rise in tax revenue. This research aims to investigate the impact of tax socialization, tax knowledge, and the implementation of the e-filing system on taxpayer compliance. The study focuses on students enrolled in the accounting program at Pamulang University. A sample of 105 students from the accounting program at Pamulang University participated in the study, and primary data were collected through the distribution of questionnaires to the respondents. Multiple linear regression analysis was utilized to analyze the data. The findings of the study indicate the following: 1) Tax socialization significantly influences taxpayer compliance, as evidenced by an F statistic of 34.985 with a significant value of 0.000. 2) Tax socialization positively impacts taxpayer compliance with a significance level of 0.003. 3) Tax knowledge, on the other hand, does not significantly affect taxpayer compliance, as indicated by a significance level of 0.691. 4) The application of the e-filing system has a positive and significant effect on taxpayer compliance. 5) When considered together, tax socialization, tax knowledge, and the application of the e-filing system have a collective significant effect of 0.000 on taxpayer compliance among students at Pamulang University.

Analisis Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Soreang

As it is known that tax is a source of income and is an important aspect for the national development of a country, with the aim of increasing the welfare of a just and prosperous society. The issue of taxpayer compliance is an important issue throughout the world, both in developed and developing countries. The purpose of this study was to determine the factors that influence taxpayer compliance in paying motor vehicle tax at the Soreang Office. This study used a qualitative method with a descriptive approach. Data collection techniques were carried out by means of interviews, observation, and documentation. The data analysis method used is data reduction, data presentation, and conclusion. The results show that taxpayer compliance in paying motorized vehicle taxes at the Soreang Samsat Office is quite good, but there are still some taxpayers who have not complied. This can be caused by several influencing factors such as understanding of the tax collection system, service quality factors, educational level factors, and income factors. In additional, there are two additional factors that can influence, including psychological factors of the taxpayer and also the habit of the taxpayer.
 Keyword : Taxpayer Compliance, Motor Vehicle Tax

THE INFLUENCE OF PERCEPTIONS OF TAX SYSTEM EFFECTIVENESS, TRUST IN THE GOVERNMENT, AND PERCEPTIONS OF CORRUPTION ON TAX COMPLIANCE MEDIATED BY TAXPAYER AWARENESS (Study on MSMEs Taxpayers of Grobogan Regency)

The research was conducted to determine the effectiveness of the taxation system, trust in the government, and the perception of corruption in taxpayer compliance with taxpayer awareness as an intervening variable. The data was collected by disseminating a direct questionnaire to the Grobogan Regency MSMEs Taxpayer. This research type is quantitative with the number of respondent a total of 100 Grobogan Regency MSMEs recorded at Primary Tax Office Service in Blora. The data obtained is processed using the assistance of IBM SPSS version 25. The result of this study is that taxpayer compliance can be positively and significantly influenced by the perception of the effectiveness of the tax system and taxpayer awareness of taxpayer compliance. Still, trust in the government and corruption perception cannot influence taxpayer compliance. Taxpayer awareness can be influenced positively and significantly by the perception of the effectiveness of the tax system and trust in the government. Still, the awareness of taxpayers cannot be influenced by the perception of corruption. Taxpayer awareness can mediate the effect of the perception of the effectiveness of the taxation system and trust in the government on taxpayer compliance. In contrast, the awareness of taxpayers is unable to mediate the effect of corruption perception of taxpayer compliance.

Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.

Taxpayer Compliance: The Role of Taxation Digitalization System and Technology Acceptance Model (TAM) with Internet Understanding as a Mediating Variable

This study aims to determine the correlation of the technology acceptance model and digital taxation on taxpayer compliance, with Internet understanding as a mediating variable. The method used in this study is multiple regression analysis with moderating calculations using the interaction method. Process data using the Smart PLS application. The sample in this study consisted of 62 individual taxpayers who had NPWP registered at KPP Pratama Cikarang Selatan. The results of this study indicate that, first, the tax digitization system has a positive but insignificant effect on taxpayer compliance. Second, the Tax Digitization System positively and significantly influences the Internet Understanding of Mediation Variables. Third, the technology acceptance model (TAM) positively and significantly influences taxpayer compliance. Fourth, the Technology Acceptance Model (TAM) has a negative and not significant effect on the Internet Understanding of Mediation variables. Fifth, Internet comprehension has a positive and insignificant influence on taxpayer compliance.

PENGARUH SISTEM ADMINISTRASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

The purpose of this study is to identify and analyze the impact of tax administration systems and taxpayer attitudes on tax compliance. This study is quantitative and uses primary data from the distribution of questionnaires. Sampling used targeted sampling and the number of respondents for this study was 90 respondents at Pt. Perfect Health Indonesia. Data processing using SPSS version 22. The results of the surveys conducted show that tax administration systems and taxpayer perceptions have a significant impact on tax compliance. At the same time, administrative and compliance systems influence taxpayer compliance. The activities and programs of the tax administration system influence taxpayer perceptions and thereby improve taxpayer compliance. Improved taxpayer compliance increases government revenue in the tax area

Faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak orang pribadi pelaku e-commerce di Kota Labuan Bajo

Taxes are a definite source of contributing funds to the state. This study aims to analyze the factors that influence taxpayer compliance, namely taxpayer awareness, tax sanctions, and understanding of taxation. The population used in this study is individual taxpayers who are e-commerce actors in Labuan Bajo City. The sampling technique uses random sampling, the type of data used is primary data sourced from distributing online questionnaires. The questionnaire given to 40 respondents used a Likert scale of 1 to 5. The criteria in this study were e-commerce taxpayers who made sales through the Market Place Shopee application who are domiciled in Labuan Bajo City and individual taxpayers who do e-commerce the author's data sources in this study.The research analysis technique used is multiple linear regression. Based on the results of the analysis, it shows that taxpayer awareness affects taxpayer compliance, tax sanctions do not affect taxpayer compliance, and understanding of taxation affects taxpayer compliance

Factors Affecting Motor Vehicle Taxpayer Compliance

Purpose: Tax is the most significant source of revenue for a country, especially Indonesia. Achieving the level of taxpayer compliance and maintaining the level of compliance is a matter of concern in both developed and developing countries. This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Joint Samsat Office, Tabanan City.Methodology:The data analysis method used is multiple linear regression. This type of research is research with primary data obtained from the answers of individual taxpayers registered at the Joint Samsat Office in Tabanan City, namely answers to a series of questions from a questionnaire posed by researchers regarding the factors that influence taxpayer compliance. The sample was determined using nonprobability sampling with an accidental sampling technique.Findings: The results of this study indicate that good service quality, intense religiosity, and high subjective norms significantly affect individual taxpayer compliance registered with the Joint Samsat Office, Tabanan City.Implication:This research can motivate the Tabanan City Samsat Joint Office to maintain good service quality for the satisfaction and comfort of taxpayers in carrying out their tax obligations.

Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di Kota Makassar

This study aims to determine the factors that influence taxpayer compliance of micro, small and medium enterprises in Makassar City. The population in this study were 40,874 SMEs in Makassar City. The sample selection technique uses the probability sampling method using simple random sampling (Simple Random Sampling). This research was conducted at the North Makassar Pratama Tax Office using primary data sourced from distributing questionnaires directly to taxpayers registered at North Makassar KPP and secondary data sourced from news, journals, theses related to MSMEs and data from North Makassar KPP Pratama. This research uses quantitative methods and uses field research by distributing questionnaires addressed to individual taxpayers as a data collection method. The analysis technique used is descriptive statistical analysis, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The analysis tool used is SPSS Statistics 23. The results of this study indicate that the reduction in tax rates has a positive and significant effect on taxpayer compliance. It can be seen that a significance value of 0.024 <0.05 is obtained, so hypothesis one is accepted. Understanding of taxation has a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.023 <0.05 is obtained, so the second hypothesis is accepted. Tax sanctions have a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.049 <0.05 is obtained, so the third hypothesis is accepted. Taxpayer awareness has a positive and significant effect on taxpayer compliance. It can be seen that a significant value of 0.047 <0.05 is obtained, so the fourth hypothesis is accepted.

FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KABUPATEN KUNINGAN

This study aims to analyze the effect of tax knowledge and tax penalties on taxpayer compliance in Kuningan Regency. Data were obtained from 150 respondents using a questionnaire that had been tested for validity and reliability. Multiple linear regression analysis was used to test the hypothesis. The results showed that tax knowledge and tax penalties significantly influence taxpayer compliance. This indicates the importance of tax knowledge and penalty policies in improving taxpayer compliance.Keywords: Tax Knowledge, Tax Penalties, Taxpayer Compliance, Taxpayers, Kuningan Regency.

Review of Personal Taxpayer's Compliance Level with Slippery Slope Framework Approach

This research used a combined approach between economic and behavioral approaches to analyze tax compliance, known as Slippery Slope Framework. This framework stated that there are two important factors that affect tax compliance in paying taxes and carrying out their tax obligations, those two factors are taxpayer trust on tax authority and the power of tax authority. The “slippery slope” framework assumes that economic determinants of tax behavior represent authorities’ power, which leads to enforced tax compliance. On the other hand, psychological determinants lead to trust in authorities and also to voluntary tax compliance. The purpose of this research is to analyze the level of compliance of individual taxpayers when it is associated with factors that affect the level of tax compliance based on the slippery slope framework approach. The data set of the research was obtained from the survey to individual taxpayers using accidental sampling technique. The results of this research indicate that taxpayers have very good trust in the tax authorities and most taxpayers agree with the statement that trust in tax authorities affects taxpayer compliance. Based on that trust, taxpayers carry out their tax obligation voluntarily. Meanwhile, the results on the power of the tax authority show that the power of the tax authority has a neutral influence on taxpayer compliance. Based on these results, it can be concluded that the taxpayer trust factor is a factor that greatly influences taxpayer compliance in carrying out their tax obligations.

Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable

This research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law knowledge on taxpayer compliance. The participants in this research are the registered KPP Pratama Pekanbaru Senapelan culinary MSME taxpayers. 397 respondents were selected as samples using the purposive sampling technique and primary data. SEM-Partial Least Square is the analytical method used is SEM-Partial Least Square (PLS). According to the study's findings, accounting procedures help ensure that taxpayers comply with the law. Tax incentives help taxpayer compliance in a beneficial way. There is no connection between tax law comprehension and taxpayer compliance. The link between accounting procedures and taxpayer compliance can be moderated by having a solid understanding of information technology. The relationship between tax incentive views and compliance by taxpayers can be moderated by knowledge of information technology. The relationship between comprehending tax laws and taxpayer compliance cannot be moderated by information technology knowledge.

Factors Affecting Thetaxpayer's Kepa God for Rural and Urban Land And Buildings (PBB-P2) In DKI Jakarta Province

This study aims to determine the factors that influence taxpayer compliance in paying PBB- P2 in DKI Jakarta Province, the obstacles found and the efforts that have been made. The author uses primary and secondary data which is then analyzed using a qualitative descriptive method. The population in this study amounted to 2,124,383. Sampling technique with probability sampling method. Samples were obtained as many as 400 respondents using the Slovin formula. The data analysis method used is multiple regression analysis. Data collection techniques using a questionnaire. The analysis used is SPSS version 25 application software. The results show that tax sanctions, tax relief, service quality, and economic level have a significant positive effect on PBB-P2 Compulsory Compliance in DKI Jakarta Province. Some suggestions in this study are optimizing socialization activities as often as possible to inform the importance of paying PBB-P2 for the development of the local area, taxpayers are expected to report changes to their address and building to the officer, hold whitenings for ownership certificates, online issuance of SPT PBB-P2, collection of receivables smoothly, conduct socialization related to tax incentives, and so on.

Determinants of MSME Compliance in Paying Taxes (Case Study of Sea Product Processing MSME in Bintan District)

In Indonesia, Sustainable Development Goals (SDGs) are regulated in Presidential Regulation No. 59 of 2017. SDGs is a document that contains global goals and targets from 2016 to 2023. Funds are needed to support sustainable development so the government needs to have a source of funding. One of the largest sources of funding in Indonesia is taxes. State revenues from taxes account for more than 80% of all revenues received from 2017 to 2022. The aim of the research is to determine the influence of tax knowledge, taxpayer awareness, income, tax sanctions and tax services on taxpayer compliance. The object of the research is MSMEs processing sea products in Bintan Regency. This research used quantitative descriptive method. Results of the research are that awareness and level of service partially influence taxpayer compliance and knowledge, income and tax sanctions do not influence taxpayer compliance. Regression analysis calculations obtained R2 of 0.632. Thus, the Tax Knowledge, Taxpayer Awareness, Income, Tax Sanctions and Services variables can explain the Taxpayer Compliance variable by 63.2%, the remainder (36.8%) is explained by other variables.

The Effect of E-System Modernization, Self Efficacy and Digital Literacy Capabilities on Taxpayer Compliance

This study aims to determine and examine the factors that influence taxpayer compliance. The research was conducted on Individual Taxpayers of the Kalideres Primary Tax Service Office. In this study using quantitative methods and primary data collection by distributing questionnaires to 100 respondents, using multiple linear regression tests with SPSS version 23. The results of this study are the e-system represented by e-registration has a significant effect on taxpayer compliance. Meanwhile, e-filling has no effect on taxpayer compliance. While self efficacy affects taxpayer compliance and digital literacy capabilities have no effect on taxpayer compliance.

The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance

The purpose of this study was to determine the effect of Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The population in this study were the Examination section employees as respondents. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variables on the dependent variable. Based on the analysis and discussion that has been carried out, the following conclusions can be drawn: The Need for Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio simultaneously influence Taxpayer Compliance. Tax Auditor Quality Needs.

Analisis Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Gender, Jenis Pekerjaan, dan Tingkat Pendidikan

In contrast to previous research which discussed the factors that influence taxpayer compliance, this study will measure how differences in the level of individual taxpayer compliance are based on the factors that influence it. This difference is measured using the variables gender, type of work and educational level of taxpayers registered at KPP Pratama Padang Satu. The data collection method used in this study was a questionnaire. The population of this study is taxpayers registered at KPP Pratama Padang Satu, with 100 respondents. While the method of data analysis and hypothesis testing used independent t-test and Kruskal Wallis. The result of this study is proves that there is no difference between female and male taxpayers in fulfilling individual taxpayer compliance. This study proves that there are differences between employee and non-employee taxpayers in fulfilling individual taxpayer compliance. This study proves that there are differences between taxpayers with high school education, Associate's degree, Bachelor degree, and Masters education levels in fulfilling individual taxpayer compliance. This research is expected to make a practical contribution to the government to provide socialization to taxpayers to be more obedient in paying taxes.

THE EFFECT OF TAXATION RATIONAL ATTITUDE, RELIGIUSITY, AND ETHICS ON TAXPAYER COMPLIANCE

The role of taxes is very important in securing the State Revenue and Expenditure Budget (APBN), therefore tax revenues are expected to grow from time to time. One of the efforts of the Directorate General of Taxes in increasing tax revenues, one of which is to use the Self-assessment System, which is a system that requires taxpayers to calculate, pay, and selfreport the tax payable, so that the determination of the amount of tax is entrusted to the taxpayers themselves. However, in practice the Self-assessment System is difficult to run as expected and is often misused. This makes researchers interested in studying the factors that influence taxpayer compliance using a behavioral approach (behavioral cooperation). The sample used is individual taxpayers registered in all KPPs in the city of Surabaya. This study uses a questionnaire distributed through Google Form. The data collection method used is primary data collection. The data analysis used in this research is multiple regression analysis. This study shows the results that Rational Attitudes, Religiosity, and Tax Ethics have a positive influence on taxpayer compliance.
 Keywords: rational attitude, religiosity, tax ethics, taxpayer compliance.