Taxpayer Knowledge Research Articles

Pengaruh Insentif Pajak Dalam PMK No. 82 Tahun 2021, Pengetahuan Wajib Pajak, Pelayanan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Denpasar

This study aims to analyze the effect of tax taxes in PMK no 82 of 2021, taxpayer knowledge, and tax taxes on MSME taxpayer compliance in Denpasar City. This research was conducted in Denpasar City. The object of the research is taxpayer compliance obtained by taxes, taxpayer knowledge, tax services and taxation taxes. This research uses the population of MSMEs in Denpasar City which are recorded at the East and West Denpasar KPP as many as 224,913 businesses. The results of the analysis of the applicable sample for the population. So, the sample used must be able to represent the population. The method of entering the sample uses purposive sampling, which is to determine the sample based on certain criteria. the sample size used is the slovin formula with the number of samples in this study rounded up to 100 people who are obliged to determine the MSME tax. The technique for taking samples is incidental sampling. The distribution of the questionnaires was carried out using a google form considering the pandemic situation, which was analyzed by linear regression. The results showed that PMK No.82 Year 2021 tax incentives, taxpayer knowledge, and tax taxes had a positive and significant impact on MSME taxpayer compliance in Denpasar City.

Effectiveness Analysis and Personal Determinant Factors Influencing Rural and Urban Land and Building Tax Revenue in Klaten

This study aims to analyze the effectiveness of Rural and Urban Land Building Tax receipts by taking into account the factors that cause the decline. The object of this research was the Klaten Regency Regional Revenue and Asset Financial Management Agency in 2021. This research applied the descriptive method by utilizing qualitative and quantitative data. Data analysis used Rural and Urban Land Building Tax payment data from 2018-2021 and questionnaire results from a sample of 4 sub-districts according to the measurement of 4 different variables. The analysis showed that in 2020 and 2021, the Rural and Urban Land Building Tax payments decreased. Because of that, this study was conducted with the aim of knowing the effectiveness and the factors that affect the payment of this Tax and what efforts should be made by the Financial Management of Regional Revenue and Assets of Klaten Regency to overcome this problem. This research investigated personal values that affected tax compliance. The results of measuring the level of taxpayer compliance using 4 indicators were that imposing tax sanctions has an influence on obedience to pay tax, Tax authorities services do not have such a large influence on compliance with paying tax, taxpayer awareness and compliance do not have such a large influence on obedience and Taxpayer knowledge has sufficient influence on obedience in paying tax.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI WILAYAH NGEMPLAK

The problem underlying the reserch is the low awarenes, attitude, knowledge and understanding of tax sanctions which results in low tax compliance for MSMEs in the Ngemplak Region. Knowing whether there is influence of awareness, attitude, knowledge and tax sanctions on the tax compliance of MSME actors in the Ngemplak Region is the aim of conducting research. Multiple linear regression in the IBM SPSS Statistics v20 program was chosen as a technique for analyzing research data. The results of the study, namely taxpayer awareness and taxpayer knowledge have no significant effect on MSME taxpayer compliance in the Ngemplak Region. Taxpayer attitudes and tax sanctions have a significant effect on MSME taxpayer compliance in the Ngemplak Region.

Analysis of the Determining Factors of Taxpayer's Interest in Using E-Filing

The modernization of the tax administration system includes self-registration as a taxpayer through e-registration, filling out electronic tax returns through e-SPT, making tax payment codes through e-billing, filling out tax invoices through e-Faktur, and electronic tax reporting through e-filing. . This study aims to determine the factors that influence the intention of taxpayers in using e-filing at the Semarang City Pratama Tax Service Office. The sampling technique used was convenience sampling. This study's sample number was 150 individual taxpayers registered at the KPP Pratama Semarang City. It is collecting data using a questionnaire. The method of analysis in this study is multiple linear regression analysis, calculated using SPSS 23. The results of this study indicate that perceived usefulness, perceived convenience, attitudes, subjective norms, behavioral control, and volunteerism do not affect taxpayers' intention to use e-filing. The perception of understanding, security, and confidentiality affect taxpayers' intention to use e-filing. The suggestions are: 1. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing.

The Effect of Taxpayer Knowledge, Tax Socialization and Tax Sanctions on the Voluntary Disclosure Program

This study aims to examine the effect of taxpayer knowledge, tax socialization and tax sanction on the Voluntary Disclosure Program (VDP). This purpose used a sample of 97 respondents. The data analysis method used is Partial Least Square (PLS) with SmartPLS ver.3.3.9 data analysis tool. This research is a type of research that uses a quantitative approach, because the data used is in the form of numbers and is calculated by statistical methods. The data used is primary data. Primary data was obtained by a list of questions in the form of a structured questionnaire with the aim of collecting data or information from respondents in the Bekasi City and Regency area.
 The results of this study also explain that (1) taxpayer knowledge has a positive and significant effect on VDP, (2) tax socialization has a positive and significant effect on VDP, (3) tax sanction has a positive and significant effect on VDP. The results of this study also show that the variables of taxpayer knowledge, tax socialization and tax sanctions affect the Voluntary Disclosure Program (PPS) by 45.6%, the remaining 54.4% is influenced by other variables outside of this study.

Pengaruh Pengetahuan Wajib Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kemauan Membayar Pajak pada Wajib Pajak Orang Pribadi (Studi Kasus pada Mahasiswa STIE Eka Prasetya Medan)

This research aims to know the effect of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Willingness to Pay Taxes partially and simultaneously on Individual Taxpayers (Case Study on STIE Eka Prasetya Medan Student). The population used in this research were students of class 17, class 18, and class 19 STIE Eka Prasetya Medan, totaling 845 people. Samples were taken as many as 90 respondents using the Slovin formula. The results of partial hypothesis testing show that Taxpayer Knowledge has a significant effect on Willingness to Pay Taxes. The results of partial hypothesis testing show that Tax Sanctions have no effect and are not significant on Willingness to Pay Taxes. The results of partial hypothesis testing show that Taxpayer Awareness has a significant effect on Willingness to Pay Taxes. The results of simultaneous hypothesis testing show that Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness have a significant effect on Willingness to Pay Taxes. The results of the coefficient of determination shows that 49,1% Willingness to Pay Taxes can be explained by Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness, while the remaining 50,9% is explained by other variables such as Taxpayer Environment, Quality Services, and Perceptions of the Effectiveness of the Taxation System.

Influence of Taxpayer Knowledge and Taxpayer's Awareness On Land and Building Taxpayer Compliance

This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers. The results of the study indicate that there is an influence of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The results of the study recommend that the government provide socialization regarding the important role of land and building tax in order to increase taxpayer compliance in paying land and building tax.

Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi

The study was conducted to analyze the effect of tax authorities' services and taxpayer knowledge on compliance with the level of taxpayer compliance with taxpayer awareness as a moderating variable in Mataram City during the Covid 19 pandemic. The study population was taxpayers registered at KPP Mataram Barat. The number of samples is 100 people with accidental sampling method. This research is a quantitative study with data processing methods using IBM SPSS Statistics 24. The results show that tax authorities have an effect on the level of taxpayer compliance, knowledge of the taxpayer has no effect on the level of taxpayer compliance. This research uses the moderating variable of taxpayer awareness to see the interaction between tax authorities and taxpayer knowledge variables. The results show that the interaction of taxpayer awareness is not able to moderate the relationship between tax authorities and taxpayer compliance, while the interaction of taxpayer awareness is able to moderate the knowledge of taxpayers on the level of taxpayer compliance.
 Keywords: Fiscal Service; Taxpayer Knowledge; Taxpayer Compliance; Taxpayer Awareness; Moderating Variable

MEASURING DETERMINANTS OF MSME TAXPAYER COMPLIANCE

The purpose of this study is to analyze the effect of taxpayer awareness, modern tax administration system, tax amnesty, taxpayer knowledge, tax rates, tax sanctions and service quality on MSME taxpayer compliance in Semarang City. This research was conducted using quantitative research methods and analyzed using multiple regression analysis. The data used are primary data obtained through filling out questionnaires. The population of this study is all MSME taxpayers in the city of Semarang. The sample used was 197 respondents using the Quota Sampling technique. The results of this study indicate that the variables of the influence of taxpayer awareness, modern tax administration systems, tax amnesty, taxpayer knowledge, tax rates, tax sanctions and service quality have a positive and significant effect on MSME taxpayer compliance in Semarang City. The adjusted R square value in the regression model is 0.743, which means that 74.3% of the taxpayer compliance variable can be explained by the variables influencing taxpayer awareness, modern tax administration systems, tax amnesty, taxpayer knowledge, tax rates, tax sanctions and service quality. tax officers while the remaining 25.7% is explained by other variables outside this study, such as: location, social norms.

EFFECT OF TAX SANCTIONS, TAXAtION KNOWLEDGE AND TAXPAYER AWARENESS ON PAYING MOTOR VEHICLE TAX IN BREBES REGENCY

The effect of tax sanctions, knowledge of taxation and awareness of taxpayers to paying motor vehicle taxes in Brebes Regency. This study aims to determine the effect of tax sanctions, tax knowledge and taxpayer awareness on motor vehicle taxpayer compliance in Brebes Regency. This type of research is descriptive quantitative. The data used in this research is primary data. The population as many as 29,411 units of taxpayer motorized vehicles, from the data obtained 100 respondents with the sampling method using the random sampling method. Data was collected through the distribution of questionnaires. The analysis used is multiple linear regression analysis method. The results of this study indicate that tax sanctions, knowledge of taxation and awareness of taxpayers affect the compliance of motorized vehicle taxpayers at the Brebes district Samsat office either partially or simultaneously. Based on the results of research analysis shows that tax sanctions, tax knowledge and awareness of taxpayers affect the compliance of motorized vehicle taxpayers at the Brebes district Samsat office.

TAXPAYER COMPLIANCE IMPROVEMENT STRATEGY MOTOR VEHICLES IN NORTH CENTRAL TIMOR DISTRICT

<table border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top"><p>North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development issues in this region is the problem of poverty. The regional revenue sector that is most relied upon is from the tax sector, including the motor vehicle tax. However, field facts show that there are still very high people who do not pay motor vehicle taxes. This study aims to determine the partial and simultaneous effect of the variables of taxpayer awareness, service quality, taxpayer knowledge, taxpayers' income and sanctions for taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in North Central Timor Regency. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government. The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government. The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government.</p></td></tr></tbody></table>

Analisis Pengetahuan dan Kepatuhan Wajib Pajak Restoran di Kota Medan


 This study aims to understand the regulatory system regarding knowledge and obedience to restaurant taxpayers. The Department of BPPRD or the Regional Tax and Retribution Management Agency for the city of Medan, to realize order and compliance in carrying out restaurant tax payments. This study uses a qualitative method which in order to understand social events that are in the area of ​​the Medan City Tax and Retribution Management Agency where sometimes delays in paying taxes are a problem, to try to carry out better the level of discipline, responsibility, and level of responsibility. self-discipline of restaurant taxpayers, the efforts of these problematic factors will affect the level of restaurant tax compliance and acceptance, this study is also disaggregated. Building a good country, prospering and prospering the region is obedient in providing support for the implementation of local government.
 Keywords: Knowledge of Taxpayers, Restaurant Taxpayers, Taxpayer Compliance

Pengaruh faktor-faktor Internal Diri Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi

Taxes are people's contributions to the state which are mandatory, coercive in nature, and have no direct reward where they are utilized for the benefit of the state in obtaining the prosperity of the people. Tax is part of the main source of national income, which aims to finance government needs and finance development. Taxpayers must have knowledge of taxation and master the rules so they can improve compliance with their obligations so they do not get sanctions on tax rules. The research population is individual taxpayers at KPP Singaraja using a non-probability sampling method and an accidental sampling type. The research data is in the form of quantitative and multiple linear regression models. As a result, a taxpayer's knowledge of tax rules, level of income, and level of education all have a positive effect on how well they follow the rules.

Kepatuhan dalam membayar pajak Kendaraan bermotor di unit pelayanan pendapatan daerah Banjarmasin 1 dan 2

This study aimed to examine and analyze the effect of Motor Vehicle Tax Relief Incentives, Service Quality, Taxpayer Knowledge of Taxes, Tax Sanctions, Taxpayer Awareness, Tax Administration System Modernization, and Income on Compliance in Paying Motor Vehicle Taxes at UPPD Banjarmasin 1 and 2. The Population of this study was Motor Vehicle Taxpayers registered in UPPD Banjarmasin 1 and 2. The determination of the number of total samples used the Ferdinand Formula as many as 340 Motor Vehicle Taxpayers with purposive sampling technique. This Study used primary data in the form of a questionnaire. The data quality testing used validity and reability tests. The data analysis technique used was multiple regression analysis. The model fit test used the F-test and the coefficient of determination (R2), the hypothesis testing used the T-test. The results of this study indicated that motor vehicle tax relief incentives, service quality, knowledge of taxpayes about taxation, modernization of the tax administration system, and income significantly affected compliance in paying motor vehicle taxes at UPPD Banjarmasin 1 and 2. In contrast, tax sanctions and tax payer awareness did not significantly affecr the compliance in paying Motor Vehicle Tax in UPPD Banjarmasin 1 and 2.

Pengaruh Sistem Samsat Drive Thru, Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This study was designed to examine the effect of driving through the Samsat system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions on motor vehicle taxpayer compliance with the PKB of the Medan City Tax and Correctional Authority. The type of data used in this study is raw data collected through a questionnaire to answer the researcher's questions. To test this hypothesis, the researcher used multiple linear regression model to find the relationship between the variables studied. The results showed that the drive-thru system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions had no significant effect on motor vehicle tax compliance.

The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic

Objective - The paper aims to measure tax incentive effectiveness specifically for SMEs using internal government factors such as modernization and socialization of the tax system and internal personal taxpayers' factors using tax knowledge. Methodology/Technique – Using primary data collected by questionnaire. Respondent criteria prepare according to SMEs classification from the Regulation of the Minister of Finance of the Republic of Indonesia. Data in this study were analyzed using multiple linear regression with SPSS statistics. Findings - this research found that modernization, socialization, and taxpayer knowledge will improve tax incentive efficiency. Internal government factors consist of modernization of the tax system and frequent socialization, significantly encouraging taxpayers to utilize the incentive without having deep knowledge of taxation. Novelty - This study explains the determinants of tax incentives from both sides, government, and taxpayer, especially for SMEs during pandemic COVID 19 in the Indonesian market. Type of Paper: Empirical. JEL Classification: E62, E64, H25, D83 Keywords: Tax Incentive, Fiscal Policy, Covid-19, Indonesia Reference to this paper should be referred to as follows: Diana, P; Eforis, C. (2022). The Determinants of Tax Incentive Effectiveness During Covid-19 Pandemic, Acc. Fin. Review, 7(2), 79 – 87. https://doi.org/10.35609/afr.2022.7.2(1)

PENGARUH SPPT, PENGETAHUAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA RIARAJA KECAMATAN ENDE

The purpose of this study was to determine the effect of SPPT, knowledge and awareness of taxpayer compliance in paying land and building taxes. This type of research is quantitative. The population in this study is land and building tax payers who are registered at the Riaraja Village Office, Ende District until 2022 totaling 127. The sample technique uses purposive sampling. The number of samples in this study were 56 taxpayers. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through IMB SPSS Statistics ver 24. The results of this study indicate that: (1) SPPT has an effect on compliance with paying land and building taxes. The test results show that the variable coefficient value of tax returns is 0.190 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.026 <0.05. (2) Knowledge of taxpayers influences compliance with paying land and building taxes. The test results show a variable coefficient value of 0.161 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.035 <0.05. (3) Taxpayer awareness influences compliance in paying land and building taxes. The test results show a variable coefficient value of 0.342 with tcount > ttable (3.229 > 2.00665) and a significant level of 0.002 <0.05. Simultaneously or simultaneously, the variables of tax returns payable, taxpayer knowledge and taxpayer awareness have a significant effect on compliance with paying land and building taxes by 37.6%. While the remaining 62.4% is influenced by other variables not included in the study.

The Effect of Taxpayer Knowledge, Taxpayer Awareness, and Service Quality on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency During the Covid-19 Pandemic

This study aims to determine Taxpayer Knowledge, Taxpayer Awareness and Service Quality Against Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 50 respondents using random sampling technique as a sampling technique. The population of this study were residents of the Jabaran village of Kapas Melati Hamlet who used motorized vehicles. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, multiple linear regression test, coefficient of determination test and t test using SPSS. v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, taxpayer knowledge has a significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a significant effect on motor vehicle taxpayer compliance, and service quality has a significant effect on motor vehicle taxpayer compliance.

Analysis of Service Quality, Tax Sanctions, on Taxpayer Compliance in KP2KP Ungaran

The purpose of this study is to determine whether the quality of service, the application of sanctions, is related to taxpayer compliance in KP2KP Ungaran. The type of research used is explanatory, the type of non-probability sampling technique. The sample of this research is 100 respondents of taxpayers in KP2KP Ungaran. The analytical tools used include multiple regression analysis. The test results show that service quality and tax sanctions have a positive and significant effect on taxpayer compliance. Suggestions for this study are to improve service quality and increase taxpayer knowledge of taxpayers' tax compliance

Analisis pengaruh tarif pajak, kepercayaan, pengetahuan dan kesadaran wajib pjak terhadap kepatuhan pelaku UMKM dalam membayar pajak

This research aims to test whether tax rates, taxpayer confidence, taxpayer knowledge and taxpayer awareness can affect the compliance of MSMEs in paying taxes. This research focuses on MSMEs in Malang city area. The type of research the authors use is quantitative-based research. The data source used is primary data with data collection techniques using questionnaires distributed online using purposive sampling techniques with criteria that MSMEs must have NPWP and have MSME revenue Rp 300,000,000 in a year. Data analysis techniques use multiple linear regression analysis using the help of the SPSS 25 program. The results of the study showed that the variable Tax Rate (X1), and Taxpayer Knowledge (X3) had a simultaneous and significant effect on tax compliance, while the Variables of Taxpayer Awareness (X2) and Taxpayer Trust (X4) had a simultaneous effect but did not significantly affect the compliance of MSME taxpayers