Tax Knowledge Research Articles

The Complex Dynamics of Agricultural Taxation in Developing Countries - Insights from Indonesia

The agricultural sector in Indonesia holds significant importance in the nation's economy, contributing substantially to the Gross Domestic Product (GDP) while facing challenges in tax revenue collection due to the predominance of micro and small-scale players. This paper examines the unique tax approaches in the agricultural sector, considering the complexities of taxation in developing countries. Through a comprehensive literature review, the study explores four key factors influencing tax compliance: economic factors, non-economic factors, tax administration, and perceptions of tax complexity. The research framework incorporates insights from various scholarly sources, including Scopus and Google Scholar, to provide a holistic understanding of agricultural taxation dynamics. The review reveals a nuanced landscape where taxation policies impact market dynamics, welfare outcomes, and historical trends in the agricultural sector. The synthesis highlights the importance of balancing efficiency and equity in tax systems, considering the specific needs of agricultural producers. Furthermore, the study underscores the significance of tax knowledge, effective tax administration, and clear communication in fostering voluntary compliance among farmers. Moreover, the analysis delves into the complexity of tax design, emphasizing the interplay between tax rates, emissions, investment, and perceptions of fairness. The paper identifies opportunities for future research, including exploring regional variations in tax knowledge impact, assessing the effectiveness of tax audit approaches, and examining innovative tax management tools for agricultural enterprises. Overall, the study contributes to understanding agricultural taxation dynamics and provides insights for policymakers seeking to optimize tax policies in developing countries.

Assessing the Influence of Taxpayer Services on Value Added Tax Compliance among Small and Medium Enterprises in Zanzibar

Recent years have seen SMEs' tax compliance become a major challenge. Many SMEs in developing countries struggle with VAT compliance, despite their important economic contributions. However, the factors that affect SMEs' VAT compliance in Zanzibar are understudied, leaving a major information vacuum that must be filled. To fill this information vacuum, this work investigates extensively by utilizing a cross-sectional research design. This technique enabled the collection of 400 SMEs data, whereas the logit model and propensity score matching were used for data analyses. The logit model results reveal that simplified tax systems, computerized tax payments, tax audits, and taxpayer services improve VAT compliance. Providing tax audits to SMEs in Zanzibar annually increases VAT tax compliance by 11%, while tax knowledge increases the chance of SMEs complying with VAT tax by 10 percent. Conversely, secondary and university education lowered compliance. University education decreases the probability of SMEs complying with VAT tax by 57%. An investigation of matching propensity scores showed that VAT compliance hurt SMB income. Compliant SMEs lost money due to electronic tax payments and IT tax management systems. In contrast, non-compliant SMEs reported higher incomes after adopting EFDs. Research outcomes lend to the sustainable growth and development of small and medium-sized enterprises (SMEs) in Zanzibar. They also reinforce the government's efforts at revenue mobilization in a way that enhances economic stability. It is recommended that governments should simplify tax systems, provide clear guidelines in local languages, and implement categorization based on size and turnover.

How Tax Knowledge Mediates Business Performance?

This study aimed to determine the influence of tax awareness on business performance and to examine the effect of tax knowledge as a mediating variable. The research adopted a survey with the distribution of questionnaires via G-Forms. The sample consisted of individual taxpayers who own sole proprietorships. The study demonstrated that high tax awareness and knowledge positively impacted taxpayers to fulfill their tax obligations, thereby enhancing business performance. The results of the mediation test confirmed that tax knowledge plays an effective mediating role. Tax awareness remained the main factor. Increasing tax awareness encourages taxpayers to seek broader knowledge about tax regulations and their interpretations, which affects the efficiency of the company’s cash flow. This drives companies to make innovative decisions by optimizing tax regulations and incentives. This study confirmed that tax awareness and tax knowledge contributed to improving taxpayers’ compliance. Nevertheless, integrating tax awareness with tax knowledge not only improves taxpayers’ compliance but also leads to improved business performance.

PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN SYSTEM E-FILING TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA TAMPAN PEKANBARU

This research aims to test the influence of the level of taxpayer compliance on tax revenue at KPP Pratama Pekanbaru Tampan, to test the influence of tax knowledge on tax revenue at KPP Pratama Pekanbaru Tampan. Test the effect of the e-filing system on tax revenue at KPP Pratama Pekanbaru Tampan. This research method is quantitative research, namely research using numbers as a measuring tool to measure a research object. The results of this research show that the level of taxpayer compliance (X1) has a positive effect on the tax revenue variable. This means that the more taxpayers comply with their tax obligations, the more tax revenues will increase. Tax knowledge (X2) has a positive effect on the tax revenue variable. This means that the higher the tax knowledge, the more orderly the tax reporting will be and the tax revenue will increase. The e-filing system has a positive effect on the tax revenue variable. This means that the easier it is for taxpayers to use the e-filing system, the more they will comply with reporting and paying taxes so that tax revenues will increase.

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

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

Assessing the Role of Services, Incentives and Tax Knowledge Moderation on Tax Compliance

Objective: This research aims to investigate the impact of tax services and tax incentive policies on the level of tax compliance, by considering the tax knowledge factor as a moderating variable.
 Time and Place of Research: Participants involved in this research are MSMEs who specialize in selling used cars in the Tangerang area and its surroundings. This research uses a quantitative approach by distributing surveys to 250 used car entrepreneurs in the Tangerang area and surrounding areas 2024.
 Methods: The data collection procedure using non-probability sampling involves the use of convenience sampling to distribute it. The analytical method used in this research involves the use of Structural Equation Modeling (SEM) techniques utilizing smart PLS 3 software.
 Conclusion: The findings from this research indicate that tax services do not make a positive contribution to tax compliance. However, tax incentives have a significant impact on the willingness to comply with tax obligations. Understanding taxes cannot influence the relationship between tax services and tax compliance, or between tax incentives and tax compliance. In addition, knowledge about taxes cannot influence the relationship between tax services and tax compliance, nor between tax incentives and tax compliance.

PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This study aims to determine the effect of taxpayer awareness, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of 0.025 with t<tabel(0.244<1.98525) and a significant level of 0.808 > 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.

Improvement of Taxation Competence for MSME Business Actors in Bandung in collaboration with Widyatama University, Bandung Chamber of Commerce and Industry

This Community Service aims to assist MSME business actors in Bandung in preparing tax reports related to MSMEs, one of which is preparing tax reports related to MSMEs by the rates determined by the latest tax law contained in the harmonization of tax regulations and training in filling out form 1721. The activities were carried out through lectures, discussions, and simulation methods. Participants were very enthusiastic about the explanation and assistance provided by the service team. The output achieved increased the latest taxation knowledge and competence in filling out the annual tax return manually and online. This training was held with the Faculty of Economics and Business, the Widyatama University Accounting Study Program, and the Bandung Chamber of Commerce and Industry. The evaluation results after the implementation showed that the participants expressed satisfaction with the resource persons and the implementation of activities, and the objectives were achieved because the participants gained benefits in the form of knowledge and skills about calculating MSME income tax (PPh) and procedures for filling out form 1721.

The Influence of Tax Knowledge and Socialization Factors on Awareness of Tax Obligations in the Micro, Small and Medium Enterprises (MSME) Sector Case study on Micro, Small and Medium Enterprises (MSMEs) in Cileungsi in 2023

The main aim of this research is to analyze and find out whether knowledge and socialization of taxation have an effect on awareness of tax obligations in the micro, small and medium enterprise (MSME) sector in the Cileungsi area. This research uses a quantitative analysis method with a sampling technique using non-probability sampling with a voluntary sampling method. The sample obtained in this research was 102 respondents with data collection using the questionnaire method. The data analysis technique used in this research uses Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS) using the SmartPLS 4.0 analysis tool. The results of this research data show that there is an influence that supports tax knowledge on increasing tax awareness, this is shown in the path coefficient value (0.438) and p-value (0.000 < 0.05). As well as the influence that supports tax socialization on increasing tax awareness, this is shown in the path coefficient (0.383) and p-value (0.000 < 0.05).

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

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

Peranan Pemerintah Desa dalam Meningkatkan Penerimaan Pajak Bumi dan Bangunan di Desa Pagaran Lambung III Kabupaten Tapanuli Utara

The low land and building tax receipts in Pagaran Lambung III village need to be strengthened by the role of the village government in this case apparatus and institutional resources. This study aims to identify and describe the role of the village government in increasing land and building tax revenues. Through the role of a good village government and complete village head office facilities, which can support the administration of tax payments, it can increase land and building tax revenue and community participation in Pagaran Lambung III village, which is one of the sources of local revenue (PAD) of North Tapanuli district. The inhibiting factors are the low level of the people's economy, the low level of public tax knowledge and the payment system which is still manual. In solving the problems that occur researchers use the role theory put forward by Ryaas Rasyid. This type of research uses a qualitative approach descriptive method. Data sources were collected based on data collection techniques, namely observation, interviews and documentation. As a reinforcement of this study, it consisted of key informants, main informants and additional informants. The research results obtained are that the role of the village government has not optimally carried out its functions and obligations in providing guidance or direction in solving land and building tax revenue problems that have not reached the tax realization target set by the North Tapanuli district government.

Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception

Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall’s coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension.

Tax Knowledge and Voluntary Tax Compliance: The Role of Public Trust in Nigeria

Tax Knowledge and Voluntary Tax Compliance: The Role of Public Trust in Nigeria

The Influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on Fulfilling Tax Obligations of Umkm in Baktijaya District, Depok City

This study aims to determine the influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on the Fulfillment of UMKM Tax Obligations in Baktijaya Village, Depok City. This research data uses primary data in the form of questionnaires to 130 MSME respondents. Data analysis techniques use inferential analysis with multiple linear regression and use the Statistical Product and Service Solution (SPSS) program version 26.0. The results of multiple linear regression analysis show that the variables of Tax Knowledge (X1), Tax Obligation Rights (X2), and Tax Sanctions (X3) have a positive and significant effect on the Fulfillment of UMKM Tax Obligations (Y). The results of this study hope that MSMEs can find out Tax Knowledge, Tax Obligation Rights, and Tax Sanctions that can support taxation.

Pengaruh Self Efficacy, Pengetahuan Perpajakan, Pertimbangan Pasar Kerja, dan Pengaruh Orang Tua terhadap Minat Karir Mahasiswa Akuntansi menjadi Konsultan Pajak

This research examines the influence of self-efficacy, tax knowledge, labor market considerations, and parental impact on accounting students' interest in becoming tax consultants. The research sample comprises 224 accounting students from Bengkulu University, Muhammadiyah Bengkulu University, Dehasen University, and UNIHAZ who have taken taxation courses. The primary data was collected using a questionnaire distributed via Google Forms. Data were analyzed using the Statistical Program for Social Science (SPSS) 26. The study results indicate that self-efficacy does not have a significant partial effect on the career interest of accounting students in becoming tax consultants. Meanwhile, tax knowledge, labor market considerations, and parental influence partially have a positive and significant effect on accounting students' career interest in becoming tax consultants. However, self-efficacy, tax knowledge, labor market considerations, and stimulant parental influence, as stimulants affect the career interest of accounting students in becoming tax consultants.

Pengaruh Pengetahuan Pajak, Kebijakan Insentif Pajak dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak

The purpose of this study was to test and analyze the effect of tax knowledge, tax incentive policies and fiscal services on taxpayer compliance. This research method uses quantitative research methods, with the type and source of data, namely primary data obtained by distributing questionnaires to individuals in South Tambun. The population and sample of this study were individual taxpayer compliance in South Tambun. The sampling technique used was purposive sampling technique and resulted in 100 samples of processed data that met the criteria. The analysis method used is descriptive statistical test, validity test, reliability test, classical assumption test, multiple linear regression analysis and coefficient of determination analysis, and hypothesis testing. The results of this study indicate that tax knowledge affects taxpayer compliance, tax incentive policies affect taxpayer compliance, taxpayer services affect taxpayer compliance, tax knowledge, tax incentive policies, and taxpayer services simultaneously have a significant effect on taxpayer compliance.

Pengaruh Self Efficacy, Pengetahuan Pajak dan Motivasi Karir Terhadap Minat Mahasiswa untuk Berkarir di Bidang Pajak

The aim of this research is to test and analyze the influence of self-efficacy, tax knowledge and career motivation on students' interest in pursuing a career in the tax field. This research method uses quantitative research methods, with the type and source of data, namely primary data obtained from the results of questionnaires. The population and sample for this research are accounting students from the Class of 2020, 2021 and 2022 who are taking a concentration in taxation and students who have taken taxation courses. The sampling technique used was purposive sampling and produced 100 samples of processed data that met the criteria. The analytical method used is classical assumption testing, regression testing, hypothesis testing. The results of this research show that self-efficacy has no influence on students' interest in pursuing a career in tax, tax knowledge influences students' interest in pursuing a career in tax and career motivation influences students' interest in pursuing a career in tax.

The Influence of Motivation and Tax Knowledge on Students' Career Interests in Taxation

This researchs aims to know The Effect of Motivation and Tax Knowledge on Career Interest in Taxation (Case study on Eka Prasetya Student Accounting Study Program) patially and simultaneously. The type of data used in this research is quantitative data. The data source used in this research are primary data. The population in this study was STIE Eka Prasetya Accounting Students Class of 2018-2021 is 226 respondents. The number of samples obtained is 69 respondents by using Slovin formula . The data were analyzed using multiple linear regression analysis method. T test show that motivation has no effect and is not significant on career interest in the taxation while Tax Knowledge has a significant and significant effect on career interest in the Taxation. F test show that Tax Motivation and Knowledge have a significant and significant effect on Career Interest in the Taxation. The results of the coefficient of determination test show that Career Interest in Taxation can be explained by Motivation and Tax Knowledge while the remaining is explained by other variables such as Perception, Professional Ethics, Career Perception, Gender, Self-Efficacy, and Labor Market Considerations.

Mengupas Kebutuhan Penyuluh Pajak Daerah: Eksplorasi Di Pemerintah Provinsi DKI Jakarta

Local tax revenues in DKI Jakarta Province have not reached their optimal achievement. One of the causes is the low compliance of local taxpayers due to a lack of tax knowledge. Tax administration can improve voluntary tax compliance by providing services and good communication with taxpayers. This role can be carried out through a tax counseling program. This study aims to provide urgency for the functional position of local tax counselors in supporting the resilience of local tax revenues. The research used a qualitative approach with data collection techniques through in-depth interviews, focus group discussions, and literature studies. The study results show that local tax counseling in DKI Jakarta faces obstacles due to a lack of human resources and budget. The absence of a position for tax counselors, currently only limited to task force units, limits the legitimacy of tax counselor authority in carrying out their primary duties and functions. The status of the task force unit has resulted in tax counselors being unable to focus on handling tax counseling in DKI Jakarta because they still have to carry out other administrative duties. Meanwhile, tax counselor officers have a heavy task because they have to master all regulations related to local taxes and the dynamics of its changes and should be able to solve various problems faced by Local Taxpayers. Transferring the tax counselor from the task force unit to a functional position will increase the local tax counselor officers' competence, motivation, and skills to support optimal provincial tax revenues.

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

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