Tax Knowledge Research Articles

Effects of Economic Deterrence Theory and Environmental Regulation on Tax Evasion: Evidence from Energy Sector

Environmental regulation is the responsibility of individuals, corporations, and other entities to prevent environmental damage or improve the tarnished environment. The Environmental law of every country works to protect the natural resources of land, water, air, and soil. There are research evidence that environmental regulation influences Corporate taxes. Economic deterrence theory acted as deterrent to threats of punishment for unwanted or illegal behavior. The fundamental concept of the theory is deterring the taxpayers into compliance by the risk of audit, penalty, etc. The objective of the study is to analyze the impact of economic deterrence theory and environmental regulation on corporate tax evasion, particularly petroleum profit taxes in Nigeria. The components of Economic deterrence theory (tax agents, tax complexity, tax knowledge) and environmental regulations are the independent variables and corporate tax evasion particularly PPT is the dependent variable of the study. It is quantitative research based on primary data which was collected from the oil and gas companies’ representatives. Structural Equation Modelling techniques were applied, and the outcome of the research is a positive and significant relationship between tax agents, tax complexity, tax knowledge, and environmental regulations on corporate tax evasion. The result further shows a positive but non-significant relationship between tax audits and perceived petroleum profit tax evasion. The study draws the attention of policymakers to formulate environmental regulations that are more robust, simple, and flexible, to reduce adverse effects of environmental damage on the economic growth and development of oil and gas-producing countries.

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak Pribadi di Kota Batam

The purpose of this study was to find out whether tax sanctions, taxpayer awareness and tax knowledge affect personal taxpayer compliance in the city of Batam. In this study, researchers used a questionnaire method. The population in this study is the number of taxpayers who report at KPP Pratama Batam Selatan. Using the Slovin formula, this study's sample represents 10 percent of the total population. This investigation utilises primary data. This study's data collection method was a questionnaire. This investigation employs the Statistical Package for the Social Sciences (SPSS) for data analysis. With a Tcount of 3.068 > Ttable of 1.98489 and a Sig. 0.003 0.05, tax sanctions on personal taxpayer compliance are obtained with a Tcount of 3.068 > Ttable of 1.98489. This indicates that Ha is approved and Ho is rejected. Therefore, it can be partially concluded that tax sanctions have a substantial impact on taxpayer compliance in the city of Batam. The Tcount value is 1.676 Ttable 1.98489, and the Sig. is 0.097 > 0.05, based on the research findings regarding taxpayer awareness of compliance. This indicates that Ho is recognised while Ha is not. Therefore, it can be partially concluded that taxpayer awareness has no significant effect on taxpayer compliance in Batam. Based on the research results of tax knowledge on taxpayer compliance, the Tcount value is 0.817 <Ttable 1.98489 and the Sig. 0.416 > 0.05. This means that Ho is accepted and Ha is rejected. So it can be concluded partially that tax knowledge has no significant effect on taxpayer compliance in the city of Batam. Based on the research results of tax sanctions, taxpayer awareness and knowledge of taxation on taxpayer compliance, the Fcount value is 23.074 > Ftable 2.7 and the value of Sig. of 0.000 <0.05. This means that Ho is rejected and Ha is accepted. So it can be concluded that simultaneously tax sanctions, taxpayer awareness and tax knowledge have a significant effect on taxpayer compliance in the city of Batam.

Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, dan Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak

This study aims to determine the effect of tax knowledge, tax socialization, and tax morale on the intention to comply with prospective taxpayers. This study uses primary data through a questionnaire. The sample in this research is active students of the Accounting Study Program batch 2019 to 2021 at the Tamansiswa University of Yogyakarta. The sample technique used is Convenience Sampling. The number of samples in this study were 100 respondents. The results showed that knowledge of taxation had a positive effect on the intention to comply with prospective taxpayers, tax socialization had no effect on the intention to comply with prospective taxpayers, and tax morale had a positive effect on the intention to comply with prospective taxpayers.

The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons

<span lang="EN-US">This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined</span><span lang="EN-US">.</span>

The Effect Of Strategic Management Accounting, Tax Knowledge And Competitive Advantage On Tax Compliance Through Organizational Performance As Intervening Variables

To examine and explain the implementation of strategic management accounting, tax knowledge and competitive advantage on tax compliance mediated by organizational performance.The data collected in this study are primary data. Primary data collection was carried out by survey method using a research instrument in the form of a questionnaire. This research was conducted at companies in Jakarta, Bogor, Depok, Tangerang, Serang. The sample units are business entities and individual business actors whose scope is manufacturing. The unit of analysis is companies in Jakarta, Bogor, Depok, Tangerang, Serang, while the respondents are staff, general managers, CEOs or company owners. Data analysis used inferential statistics from partial least squares (PLS).The findings in this study indicate that strategic management accounting, tax knowledge and organizational performance have a significant direct relationship to tax compliance. While competitive advantage has no effect on tax compliance, however, it has an indirect effect through organizational performance. Thus, competitive advantage has a positive and significant effect on tax compliance mediated by organizational performance. Then strategic management accounting does not have a direct and significant influence on organizational performance. In addition, organizational performance was found not to have a mediator role, both from strategic management accounting and tax knowledge on tax compliance.The authenticity of this research is evident from the effort to include tax compliance which is indicated by an increase in the amount of tax paid to the state treasury every year in proportion to the amount of income. Therefore, in this study, a question instrument was developed related to the effect of increasing tax payments on tax compliance itself.

Factors Influencing Tax Compliance Among Tiktok Users Engaged in E-Commerce Activities in Malaysia

The Covid-19 pandemic has catalysed the growth of e-commerce, including using social media platforms for business. However, the lack of a physical presence in e-commerce introduces tax issues, potentially risking tax revenue losses. This study aimed to understand tax compliance among e-commerce operators in Malaysia who use TikTok. It examined the level of tax compliance, awareness, knowledge, morale, and complexity among these operators and explored the relationship between these factors and tax compliance. Data were collected via an online questionnaire and analysed from 106 responses using SPSS. The results indicated that TikTok users demonstrated a high level of tax compliance, solid tax knowledge, and strong morale but displayed low levels of tax awareness and complexity. Tax knowledge and morale positively influenced tax compliance among TikTok e-commerce operators in Malaysia, while tax awareness and complexity did not significantly affect compliance. These findings aid in understanding the behaviour of e-commerce operators regarding tax compliance, thereby promoting tax compliance and minimising potential tax revenue losses for the government. Keywords: tax knowledge, tax morale, tax compliance, tax awareness, tax complexity

The Effect of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Payingland and Building Taxes with Tax Sanctions as a Moderation Variable

This study aims to determine the influence of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes with Tax Sanctions as a Moderation Variable in Kapetakan District, Cirebon Regency. The type of research carried out is basic research with quantitative methods. The population in this study were taxpayers in Kapetakan District. Sampling in this study was carried out using convenience sampling techniques so that a sample of 392 taxpayer respondents in Kapetakan District could be obtained. Then the analysis methods used in this study are frequency distribution, data quality test, classical assumption test, multiple regression analysis, moderation regression analysis and hypothesis test. The results of this study show that (1) Tax Knowledge affects Taxpayer Compliance, (2) Taxpayer Awareness affects Taxpayer Compliance, (3) Tax Sanctions are able to moderate Tax Knowledge on Taxpayer Compliance (4) Tax Sanctions are unable to moderate Taxpayer Awareness of Taxpayer Compliance

Pengaruh Pengetahuan, Kesadaran, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan Kota Tangerang

Tax is one of the domestic revenues used for national development. However, domestic revenues from taxes are not yet optimal. Domestic revenue is not optimal because the level of taxpayer compliance in carrying out tax obligations is still low. This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions simultaneously and partially on the Compliance of Individual Taxpayers in the City of Tangerang. The population in this study are individual employee taxpayers residing in the city of Tangerang. This study used non-probability sampling with a total sample of 131 people. The research data were analyzed using descriptive statistics and multiple linear regression analysis. The results of this study indicate that knowledge of taxation, awareness of taxpayers and tax sanctions simultaneously influence the compliance of individual taxpayers of Tangerang City employees. Partially, tax knowledge and taxpayer awareness have a positive effect on individual employee taxpayer compliance, while tax sanctions do not affect employee individual taxpayer compliance.

Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan, Dan Ajaran Tri-Nga Terhadap Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Di Wilayah Kecamatan Mlati)

The purpose of this study is to find out whether taxpayer compliance in paying land and building taxes is influenced by their knowledge of taxation, financial conditions, and Tri-Nga teachings. The study was conducted in Mlati District, Sleman Regency with a sample of 103 taxpayer respondents. The sampling strategy used is simple random sampling. Primary data is collected by distributing questionnaires to taxpayers. Answers to the questionnaire used in this study were quantified through scores or numerical values. The findings show that knowledge of taxation has no effect on taxpayer compliance with land and building tax payments, while economic conditions have a positive effect on land and building tax payer compliance and Tri-Nga teachings have a positive effect on land and building tax payer compliance.
 Keywords: Tax Knowledge, Financial Condition, Tri-Nga Teachings, and Taxpayer Compliance

Dissemination And Tax Knowledge Analysis On Tax Compliance

The level of tax compliance in Tanah Laut, South Kalimantan, was the subject of this study. Several factors influence tax compliance, including dissemination and tax knowledge. The study's goal is to examine and interpret the effects of dissemination and tax compliance variables. The study's population was local taxpayers in Tanah Laut, South Kalimantan, and it was conducted utilizing quantitative research that included experimental and survey methodologies. According to the research findings, dissemination has a considerable favourable effect on tax compliance. Tax knowledge has a small but positive impact on tax compliance. However, the two independent variables have a large impact on tax compliance overall. This research has both practical and theoretical ramifications. To promote tax compliance, the government can implement inclusive policies that consider factors such as income level, simple tax procedures, and good public services.

Model for Forecasting Tax Compliance Behaviors for Small and Medium Enterprises Owners Based on Owning Tax Knowledge

Objective: This article aims to develop a conceptual framework of tax knowledge that can help analyze and discuss how it affects tax compliance and proposes a predictive model to better understand taxpayer behavior and compliance levels by seeking to assess the importance of different types of tax knowledge. Method: This study follows the interpretive paradigm and utilizes a qualitative approach to gain a deeper understanding of individuals' perceptions and attitudes in different contexts. The research data was gathered by reviewing pertinent literature and data from previous studies found in academic databases like Scopus, Taylor and Francis, and Emerald. Keywords such as “taxpayer knowledge or “tax knowledge” and related concepts were used in the search. The systematic literature review concentrated on tax legal, procedural, and general knowledge to formulate a proposed tax literacy framework. Results: The proposed tax knowledge framework consists of three components: taxpayers' knowledge level, awareness, and attitude toward taxes. These three components correspond to three types of knowledge: general tax knowledge, tax law knowledge, and tax procedure knowledge. This framework can be useful in (i) assessing the significance of each type of knowledge, which, when combined with cognitive ability, can signify a taxpayer's intention to follow tax regulations and (ii) explaining taxpayer behavior, which can indicate compliance or non-compliance based on their attitudes towards taxes and different types of knowledge. Moreover, this framework can be utilized as a basis for developing scales that measure tax knowledge and compliance behavior. This can help state agencies create policies that can reduce tax violations and improve compliance overall. Conclusions: According to the analysis, tax knowledge is an important factor in determining the tax compliance behavior of SMEs, but it is not the only factor. The model suggests that there are two key aspects to consider. Firstly, tax compliance is influenced by the level of understanding, awareness, and attitudes. Secondly, positive attitudes are more crucial than tax awareness when it comes to taxpayers' ability to comply with tax regulations, while negative attitudes are more influential than tax knowledge in terms of taxpayers' likelihood to engage in non-compliance.

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. 

The Effect Of Tax Sanctions, Tax Knowledge, and Tax Services on Taxpayer Compliance in E-Commerce Businesses with Taxpayer Awareness as a Moderating Variable

This study aims to examine the effect of tax sanctions (SP), tax knowledge, tax services and taxpayer awareness on taxpayer compliance in e-commerce businesses. The sampling technique used in this study was purposive sampling. The sample in this study was 321 from the E-commerce business community in the Jakarta area. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires via Google form using a Likert scale. The data processing method in this study uses Smart PLS software which is used to test hypotheses. The results of this study indicate that tax sanctions have proven to have a positive and significant effect on e-commerce business taxpayer compliance commerce. The results of this study recommend that creating E-commerce Business Taxpayer Compliance in individuals is to have good Tax Knowledge on Taxpayers (WP).

Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Bangunan (Studi kasus pada Kelurahan Nangalimang Kecamatan Alok Kabupaten Sikka)

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

THE MEDIATING EFFECT OF TRUST IN AUTHORITY ON THE RELATIONSHIP BETWEEN TAX SYSTEM REFORM, TAX KNOWLEDGE, AND E-COMMERCE BUSINESS VOLUNTARY TAX COMPLIANCE

This study aims to examine the mediating effect of trust in authority on the relationship between tax system reform, tax knowledge, and voluntary tax compliance among e-Commerce business taxpayers in Malaysia. This study posited tax system reform, tax knowledge, and trust in authority, as determinants of e-Commerce voluntary tax compliance. The study also proposed the mediating influent of trust in authority on the relationships between tax system reform, tax knowledge, and e-commerce-voluntary tax compliance. A self-administered questionnaire was distributed to 339 e-Commerce business taxpayers as respondents. The results revealed a significant and positive relationship between tax system reform, tax knowledge, and e-Commerce voluntary compliance. Additionally, tax system reform and tax knowledge have a significant direct relationship with e-commerce voluntary compliance, and have a significant relationship with mediating effect of trust in authority, indicating that there is a partial mediation effect between the relationships. The findings of this study showed how trust in authority can impact voluntary tax compliance among e-Commerce business taxpayers. This study would facilitate the stakeholders such as tax authorities, tax practitioners, and academicians to improve the understanding of the determinants that affect tax compliance of e-Commerce business taxpayers.

Exploring the Impact of Experience and Tax Knowledge on Income Tax Compliance in Soroti Districts Small and Medium Enterprises

Exploring the Impact of Experience and Tax Knowledge on Income Tax Compliance in Soroti Districts Small and Medium Enterprises

The Influence of Taxation Knowledge, Taxpayer Morale and Taxpayer Awareness on MSME Taxpayer Compliance in Jakarta with Tax Sanctions as Moderation

This study aims to test and determine the effect of taxation knowledge, taxpayer morals, and taxpayer awareness on taxpayer compliance in MSMEs in DKI Jakarta which is moderated by tax sanctions. This research is quantitative research. The research population is MSME players in DKI Jakarta. The sample used in this study were taxpayers in DKI Jakarta with a total of 106 respondents. This study uses SmartPLS4 software version 4.0.9.4 with the aim of testing hypotheses. The results obtained in this study are: First, the influence of taxation has no significant effect on taxpayer compliance. Second, taxpayer morale has no significant effect on taxpayer compliance. Third, taxpayer awareness has a significant effect on taxpayer compliance. Fourth, tax sanctions have a significant effect on taxpayer compliance. Fifth, the effect of tax knowledge on taxpayer compliance has no significant effect on moderation of tax sanctions. The sixth effect of taxpayer morale on taxpayer compliance has no significant effect on moderating tax sanctions. Seventh, the effect of taxpayer awareness on taxpayer compliance has no significant effect on moderating tax sanctions.

Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (PBB-P2) in the Perspective of the Theory of Planned Behavior

This study aims to determine the effect of economic level, tax knowledge, fiscus service, and fines on taxpayer compliance in paying Land and Building Tax of Rural and Urban Areas (PBB-P2) in East Cikarang District, Bekasi Regency. The types of data used in this study are secondary data and primary data obtained by distributing questionnaires to taxpayers in East Cikarang District using a random sampling method. The analysis technique used in this study was the multiple linear regression technique. The results show that (1) Economic level has no effect on taxpayer compliance in paying PBB-P2, (2) Tax knowledge has a positive and significant effect on taxpayer compliance in paying PBB-P2, (3) Fiskus services have a positive and significant effect on taxpayer compliance in paying PBB-P2, (4) Fines have a positive and significant effect on taxpayer compliance in paying PBB-P2, (5) Economic Level, Tax Knowledge, Fiscal Services, and Fines have a simultaneous effect on taxpayer compliance in paying PBB-P2.

Pengaruh Account Representative (AR) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Bandar Lampung I)

This study aims to examine the impact of Account Representative (AR) and Tax Understanding on Taxpayer Compliance (WPOP) with KPP Pratama Bandar Lampung I. The research methodology used is quantified using the Slovin algorithm to calculate the sample number of 100 KPP taxpayers. Pratama Bandar Lampung I. Samples were taken using purposeful sampling technique. Collected data were analyzed using different linear regression methods. The results show that the service quality of the account representative (AR) and the taxpayer's tax knowledge have a significant influence on the taxpayer's tax compliance level. Therefore, it can be concluded that the better the service provided by the Account Manager and the higher the Taxpayer's level of tax knowledge, the better the Taxpayer will fulfill his or her tax obligations. This study makes an important contribution to KPP Pratama Bandar Lampung I by increasing the efficiency of services and the implementation of tax policies. It is hoped that the results of this study can become a benchmark and guide for stakeholders in optimizing efforts to increase overall taxpayer compliance.

Pengaruh Self Assessment System, Pengetahuan dan Pemahaman Perpajakan serta Machiavellian terhadap Kepatuhan Wajib Pajak Orang Pribadi

The problem in this research is: Does the self-assessment system have an impact on WP OP compliance? Does knowledge and understanding of taxation have an impact on WP OP compliance? Does Machiavellian impact WP OP compliance? Does the self-assessment system, knowledge and understanding of taxation, and Machiavellian simultaneously have an impact on WP OP compliance? Research objective: To analyze the impact of the self-assessment system on WP OP compliance. Analyze the impact of knowledge and understanding of taxation on WP OP compliance. Analyze the impact of Machiavellian on WP OP compliance. Analyzing the impact of the self-assessment system, knowledge and understanding of taxation, and Machiavellian simultaneously on WP OP compliance. Data collection was carried out using a questionnaire technique. The number of samples is 99 people WP OP. The data processing technique uses multiple linear regression. The results of data analysis with a significance of 0.05 indicate that the self-assessment system has a positive and significant impact on WP OP compliance. Knowledge and understanding of taxation has a positive and significant impact on taxpayer OP compliance. Machiavellian has a negative and insignificant impact on WP OP compliance. Self-assessment system, knowledge and understanding of taxation, and Machiavellian simultaneously impact W P OP compliance. The advice given is that the implementation of the Self-assessment system continues to be improved and the socialization of tax rules continues to be encouraged in an effort to increase knowledge and understanding of taxation for taxpayers.