Modernization Of Tax Administration Research Articles

Digital tax policies and compliance challenges for MSMEs in Indonesia

As digital Micro, Small, and Medium Enterprises (MSMEs) rapidly grow in Indonesia, ensuring their compliance with tax regulations has become an urgent priority. This study delves into the challenges and innovative solutions to enhance tax compliance, focusing mainly on digital content creators. This study examines the challenges and solutions for improving tax compliance among digital Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, mainly digital content creators. The research aims to analyze the impact of tax sanctions, modernization of tax administration, and tax policy reforms on the compliance behavior of these entities. A qualitative approach was employed, utilizing interviews and focus group discussions (FGDs) with informants selected through purposive sampling. The findings indicate that tax sanctions significantly influence compliance, but modernization of tax systems improves transparency and efficiency, thus enhancing compliance. Policy reforms, particularly those tailored to the unique needs of digital businesses, offer the flexibility needed for fulfilling tax obligations. The novelty of this research lies in the proposed model that integrates tax sanctions, administrative modernization, and policy reforms, addressing the unique characteristics of digital MSMEs. The practical implications suggest that implementing a user-friendly digital tax system, supported by clear guidelines and targeted reforms, can simplify compliance for digital MSMEs, leading to better tax reporting. These findings provide actionable insights for policymakers in designing effective, adaptive tax policies for Indonesia's rapidly growing digital economy.

Pengaruh Pengetahuan Pajak Dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi (Studi Kasus Wajib Pajak Orang Pribadi Non Karyawan di DKI Jakarta)

This study aims to test and analyze Tax Knowledge and Modernization of Tax Administration on Individual Taxpayers’ Compliance with Tax Socialization as a Moderation Variable with Non-Employee Individual Taxpayers residing in DKI Jakarta as the object of research. The theory used in this study is Theory of Planned Behavior. The sampling method in this study was carried out using the Nonprobability Sampling method using Accidental Sampling. The population in this study is 1.838.096 Non-Employee Individual Taxpayers residing in DKI Jakarta. Meanwhile, the sample used in this study was as many as 100 respondents who were determined using the Slovin formula. Data collection was carried out using a questionnaire. The statistical testing method uses the Smart Partial Least Square (Smart-PLS) application version 4.1.0.3. The results of this study show that Tax Knowledge has an effect on Taxpayer Compliance, Modernization of Tax Administration has an effect on Taxpayer Compliance, Tax Socialization in not able to moderate the influence of Tax Knowledge on Taxpayer Compliance, and Tax Socialization is not able to moderate the influence of Modernization of Tax Administration on Taxpayer Compliance.

The Deterrent Role of Social Norms on Tax Evasion in Indonesia

ABSTRACT Indonesia, as a developing nation, confronts significant challenges with tax evasion, exacerbated by a substantial shadow economy. This phenomenon results in the non-reporting or underreporting of hundreds of trillions of rupiah in income, which should constitute the tax base. Such dynamics create strong incentives for individuals to engage in tax evasion practices. Researchers have extensively examined tax evasion across various disciplines and methodologies, yet each approach has its limitations, leaving the issue incompletely addressed. Hence, this study integrates these shortcomings, encompassing detection risk, fiscal psychological burden, fiscal transparency, and modernization of tax administration as pivotal factors influencing tax evasion. Furthermore, tax evasion in Indonesia often garners negative publicity, particularly involving unscrupulous employees of the Directorate General of Taxes (DJP), thereby contributing to a highly unfavorable societal perception of tax officials. This negative stigma potentially shapes social norms that impact taxpayer compliance behaviors. Consequently, this research employs social norms as a moderating variable. The study gathered valid responses from 418 individual taxpayers through distributed questionnaires, revealing significant impacts of detection risk, fiscal psychological burden, fiscal transparency, and modernization of tax administration on tax evasion. Interestingly, social norms were found to moderate all independent and dependent variables except for the modernization of tax administration.

Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut.
 Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Sompliance

Pengaruh Pengetahuan Pajak, Modernisasi Administrasi Pajak, dan Islamic Value Terhadap Kepatuhan Pajak Umkm Di Yogyakarta

The increase in the number of MSMEs in line with the increasing number of taxpayers in Indonesia provides the potential for tax revenue. In fact the contribution to taxes is still very low. Therefore, this study intends to determine the effect of tax knowledge, modernization of tax administration and Islamic value on MSME tax compliance. The sample in this study, namely SMEs in the Province of the Special Region of Yogyakarta, was selected using a random sampling technique. The research method is multiple regression analysis method. 210 respondents who have been processed produce that tax knowledge and modernization of tax administration have a positive and significant effect on MSME taxpayer compliance. For further research, it is expected to add other variables related to tax compliance so that it can provide a broader picture.

Taxpayers Compliance: Economic Level, Regulations Comprehension, Rates, and Transformation of Administration System

This research aims to analyze the influence of economic level, tax regulations comprehension, tax rates, and modernization of tax administration on the compliance of non-employee individual taxpayers in Bandung Cicadas Primary Tax Office. The research utilized a quantitative approach. Non-probability sampling technique, specifically Slovin Sampling, was employed with a sample size of 100 taxpayers, and data were collected through surveys. The research data was analyzed using descriptive statistics and multiple linear regression analysis using SPSS 26 software. The findings suggest that collectively, various factors including economic level, comprehension of tax regulations, tax rates, and modernization of tax administration, influence taxpayer compliance. Partially, the research reveals that both economic level and comprehension of tax regulations have a positive and significant impact on taxpayer compliance. However, tax rates and the modernization of the tax administration system do not significantly affect taxpayer compliance. These findings provide insights into tax compliance in Bandung Cicadas Primary Tax Office for tax authorities and regulators

Individual taxpayer’s compliance during Covid-19 pandemic

The Covid-19 pandemic made economic conditions decline due to the cessation of many economic activities. The government needs the community's participation in tax compliance to restore the national economy. This study aims to analyze the effects of tax incentive policy, modernization of tax administration, religiosity, and tax awareness of taxpayers during the COVID-19 pandemic. The sample of this study is the registered individual taxpayers in the Boyolali Small Tax Office. The data of this study were collected by distributing the questionnaires to 100 respondents, in which the sample size was determined according to the Slovin formula. The data analysis methods used include multiple linear regression test, T-test, and coefficient of determination test using IBM SPSS Statistics version 25. The results of this study show that the modernization of tax administration and tax awareness have positive and significant effects on taxpayer compliance, while tax incentive policy and religiosity have no effects on taxpayer compliance.

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, MODERNISASI ADMINISTRASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada UMKM Batik di Pasar Klewer Surakarta)

This study aims to examine the effect of understanding of tax
 regulations, modernizing tax administration and tax sanctions on
 individual taxpayers compliance in paying their personal taxes. This
 study uses a survey method. Sources of data using primary data,
 namely questionnaires. The object of the research was the individual
 taxpayers of batik SMEs in Pasar Klewer Surakarta. The population
 in this study were 2.576 batik SMEs in Pasar Klewer who had NPWP.
 The sampling technique uses the slovin formula as many as 130
 respondents. The data analysis technique uses descriptive statistics,
 validity and reliability test, classical assumption test, multiple linear
 regression analysis, t test, F test, and coefficient of determination (R
 2) test. The results of this study indicate that the understanding of tax
 regulations has no effect on individual taxpayer compliance, while
 modernization of tax administration and tax sanctions has a positive and
 significant effect on individual taxpayer compliance. Future research is
 expected to expand the object of research and use other independent
 variables.

Antecedents of Use of e-SPT and Their Impact on Taxpayer Compliance (Case Study: Special Region of Yogyakarta)

The development of information technology today is very helpful for all human activities such as ordering goods, buying and selling, applying for jobs, and so forth. Modernization of tax administration is carried out by the DJP as a form of improving the quality of taxation services to taxpayers, one of which is the development of debt tax reporting using electronic SPT (e-SPT) or by using computers. The population in this study is taxpayers who live in the Special Region of Yogyakarta. The sample in this study is individual taxpayers who live in the Special Region of Yogyakarta. This study uses a purposive sampling technique with criteria for taxpayers who have NPWP and taxpayers who use e-SPT. The type of data used in this study is primary data obtained by researchers directly or sent via Google form. The results of this study prove that the perceived usefullnes does not affect the use of e-SPT. Perceived easy of use has a positive effect on the use of e-SPT. Security and privacy have a positive effect on the use of e-SPT. The use of e-SPT has a positive effect on tax compliance. Test equipment used in this study was SEM-PLS with 158 respondents.

Pengaruh Kesadaran Wajib Pajak, Modernisasi Administrasi Perpajakan, Sanksi Pajak dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Pemilik Umkm di Kelurahan Cimone, Kecamatan Karawaci, Kota Tangerang)

The importance of the role of taxes to support the progress of the nation and national development. This study was conducted to analyze the factors that affect taxpayer compliance, the independent variables used in testing MSME taxpayer compliance are taxpayer awareness, modernization of tax administration, tax sanctions and tax justice for business actors who carry out micro, small and medium business activities. registered in the Cimone sub-district, Karawaci district, Tangerang city. This study uses quantitative methods, collecting data through the distribution of questionnaires directly to MSMEs in Cimone Village, Karawaci District, Tangerang City. The sampling technique used in this research is the purposive sampling technique and the slovin method so that the samples that will be used are those included in the criteria: 1) MSME entrepreneurs who have income < 4.8 billion per year, 2) MSME actors who have a TIN, 3) do activity. Data analysis techniques are descriptive statistics, instrument testing, classical assumption testing, and multiple linear regression which are processed using SPSS version 25 software. The conclusion from the results of this study partially is that taxpayer awareness, modernization of tax administration, tax sanctions and tax justice have a significant effect on taxpayer compliance

Promoting Algerian tax reform through reform and modernization of tax administration

This research paper attempted to highlight the mechanisms of promoting tax reform in Algeria, By focusing on the reform and modernization of the tax administration with the goal of adapting and making it more responsive to the contemporary challenges posed by the global environment today, as a result of the ongoing changes and developments, as well as Algeria's economic conditions. The study concluded that despite Algeria's efforts to enhance the efficiency and effectiveness of its tax administration at the level of its structures, resources, procedures, services and its relations with the tax community, it is still weak and insufficient, requiring political will and concerted efforts to ensure successful tax administration reform and modernization by focusing on digitization, facilitating procedures and improving her relationship with taxpayers.

Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger

East Preanger is one of the regions in Indonesia that has a high economic potential. The potential economic in East Preanger based on knowledge and culture. Unfortunately, awareness of paying taxes still a serious spotlight. Tax revenue at the maximum level can be realized if people obey on their tax obligations. Some of the factors that cause low taxpayer compliance are the existence of public dissatisfaction with public services, uneven infrastructure development, and the many corruption cases committed by unscrupulous officials. This research is an associative study, which aims to determine the influence of tax modernization and human integrity on taxpayer compliance. Sampling technique using accidental sampling with the number of respondents 61 individual taxpayers scattered in the East Prianger. The results showed that tax modernization had no effect on taxpayer compliance, while human integrity had an effect on taxpayer compliance. This research is important because it’s able to explain the factors that affect taxpayer compliance. The novelty in this study is focusing on human integrity on tax compliance, especially in the East Preanger region. This study also provides ideas about solutions that must be taken by the government and society to increase tax revenue, especially in the East Prianger.

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN BIAYA KEPATUHAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBAD

The purpose of this research is to analyze the influence of the modernization of thetax administration system and cost of compliance with individual taxpayer compliance at SukabumiTax Office. The method used in this study is the Explanatory method with a survey approach. Thepopulation in this study are individual taxpayers at Sukabumi Primary Tax Office.To taking thesample used by simple random method. The number of samples is determined as many as 100people. Primary data collection method used in this research by using a questionnaire. Dataanalysis techniques used in this research is multiple linear regression analysis technique. Based onresearch, the modernization of tax administration and compliance costs simultaneously affect thecompliance of Individual Taxpayers.

Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model

1. Introduction State Revenue from the tax is absolute, because taxes can determine the sustainability of the development and welfare of the people. The role of tax revenue for the state is become very dominant in the wheels of government support and continues to increase from year to year. But in practices, the state revenue from the tax is still not optimal. Directorate General of Taxation as the board appointed by government to collect tax revenue has made tax reformation of tax policy and tax administration system (modernization of tax administration) so potential tax revenue can be collected optimally. Modernization of tax administration consist policy reform, administrative reform and the reform of supervision. Related to the administrative reform, the Director General of Taxation Sigit Priyadi Pramudito (magazines of Certified Public Accountant-CPA Indonesia, April 2015) stated to strengthen other tax sectors such as human resources and information technology (Suryanto, 2016). The focus of this research is to provide input with related to the modernization of the tax administration on strengthening tax sector related to tax information system or electronic tax services, namely e-SPT, e-filing, e-invoices and other electronic tax services. One of the facility of taxes that will be discussed in this study with related to the electronic tax services, namely e-SPT which is an application (software) made by the DJP for used by the taxpayer in order to get the ease of filing (SPT). The use of e-SPT is intended for all work processes and taxation services to work well, smooth, accurate and easier for taxpayers on their tax obligations until tax compliance will be increased. Tax revenue target will be achieved if supported by appropriate tax incentives and tax compliance in paying the obligations. Based on the previous description, there should be an observation on interests predition behavior using e-SPT related the benefits of using perceived usefulness, perceived ease of use, attitude towards e-SPT and behavioral intention to use e-SPT. The research regarding behavioral intention is analyzed through modeling structural Equation modeling (SEM). On the second stage in the process of research, analysis model used the structural model that can explain direct effect, indirect effect and the total through the entire model (full model). The purposes and benefits of this research are able to predict the behavior of the taxpayer's interest in using the electronic tax services and to provide policy direction for the tax authorities in reforming the system of policy reform, administrative reform and the reform of supervision. This research expects to contribute some empirical evidences in field of behavioral accounting. 2. Literature Review 2.1. Technology Acceptance Model (TAM) One ot the theory about the used of information technology systems that are considered to be very influential and commonly used to describe the individual acceptance of the use of information technology is the Technology Acceptance Model (TAM). This theory was first introduced by Davis (1986) and was developed from Theory of Reasoned Action (TRA) by Azjen and Fisbein (1980). TAM added two major constructs into the TRA. The two main constructs are perceived usefulness and perceived ease of use. TAM argued that individual acceptance of information technology systems is determined by the two constructs. The first Technology Acceptance Model (TAM) and has not been modified are using five main constructs as follow : (1) perceived usefulness; (2) perceived ease of use; (3) attitude toward behavior; (4) interests of behavior using technology; (5) the behavior of using actual technology TAM is still a new model, there are so many rasearch try to compare between TRA and TAM and with the Theory of Planned Behavior (TPB) in era of this model introduction. Davis et.al. (1989) found that TAM is better in explain the desire to receive technology compared TRA. …

Domestic Resource Mobilization in Africa: State, Capacity Imperatives and Policy Actions

In Agenda 2063 and Agenda 2030, Africa has its major development aspirations defined in the broader global and continental economic development context. Implementation of the two Agendas calls for substantial financial resources at a time when the global development finance landscape is changing, from a model centered on official development assistance and the coverage of remaining financing needs through external debt, to a framework with greater emphasis on the mobilization of domestic resources. This paper looks at the capacity dimensions of domestic resource mobilization, which have received relatively little attention in the development arena and literature. Capacity being the missing link, this paper analyzes the capacity challenges associated with the effective mobilization and utilization of domestic resources in Africa, largely drawing on the 2015 Africa Capacity Report whose focus was on the capacity imperatives for domestic resource mobilization. The analysis finds that capacity challenges in domestic resource mobilization are largely around weak tax administration, inefficient collection of tax in the agriculture and informal sectors, low savings and financial non-inclusiveness, and high levels of illicit financial outflows. The paper recommends soft, human and institutional capacity building at the country, regional, and continental levels in the identified areas. Besides, it suggests the modernization of tax administration, and political will and mindset change at all levels. While the paper calls for concerted efforts by all stakeholders, it also proposes some research areas aimed at supporting the domestic resource mobilization agenda.

МОДЕРНИЗАЦИЯ СИСТЕМ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В ЗАРУБЕЖНЫХ СТРАНАХ: АНАЛИЗ ОСНОВНЫХ ТЕНДЕНЦИЙ

МОДЕРНИЗАЦИЯ СИСТЕМ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В ЗАРУБЕЖНЫХ СТРАНАХ: АНАЛИЗ ОСНОВНЫХ ТЕНДЕНЦИЙ

Mobilizing non-conventional budgetary resources in Asia in the 21st century

The 21st century will be characterized by the curtailment of tax policy autonomy and high locational elasticities for economic activities. Resource mobilization tasks for Asian governments will therefore be far more complex. With respect to traditional taxes, base broadening and modernization of tax administration will have to be primary instruments of raising additional revenue rather than rate increases. The paper suggests that Asian countries will need to substantially enhance their capacity to benefit from innovative instruments of resource mobilization. These include public asset restructuring, treasury management, and revenue from creation of property rights, regulatory levies and more effective use of cost recovery and user charges. Resource mobilization and delivery of public services will have to be increasingly linked. An Asia wide tax forum to address common concerns, such as tax avoidance will need to be considered.