Tax Socialization Research Articles

Influence Of Taxation Socialization, Tax Sanctions, Tax Knowledge On Individual Taxpayer Compliance (At The Bandung Soreang Primary Tax Office)

This study analyzes the effect of tax socialization, tax sanctions, and tax knowledge on individual taxpayers' compliance at the Soreang Tax Office (KPP Pratama Soreang). Taxpayer compliance is one of the most crucial indicators of the success of Indonesia's tax system. The causes of non-compliance with tax obligations often stem from factors such as a lack of public understanding of their tax responsibilities, insufficient socialization, and inconsistent enforcement of tax sanctions. This study employs a quantitative method, including descriptive and confirmatory measurements. Data was collected by surveying 100 taxpayers at the Soreang Tax Office. The findings reveal that tax socialization positively and significantly impacts taxpayer compliance by giving individuals a stronger understanding of their tax obligations. Tax sanctions also play a significant role, with compliance improving through the consistent application of sanctions. Tax knowledge is a critical factor, as informed taxpayers tend to comply with reporting requirements more promptly. Together, these three variables significantly contribute to enhancing compliance. These findings underscore the importance of expanding tax socialization programs, implementing tax regulations effectively, and educating the public about tax matters to support the success of Indonesia's tax system

The Effectiveness of Tax Socialization through Digital Media: The Perspective of Millennial Taxpayers

This research aims to explore the effectiveness of tax socialization through digital media, focusing on the perspective of millennial taxpayers. The development of digital technology provides a great opportunity to increase tax awareness, but its effectiveness in reaching and motivating millennials is still a question. This research uses a qualitative method with data collection techniques through interviews, observations, and documentation. The subject of the study is millennial taxpayers who actively use social media and tax applications. The results of the study show that although digital media is very popular among millennials, tax socialization conveyed through social media is still less relevant and personalized. Many millennial taxpayers want information that is more practical and directly related to their daily lives. In addition, existing tax applications are considered difficult to use, which hinders the effectiveness of information delivery. Therefore, it is necessary to improve the delivery of tax materials with a more interactive and creative format, as well as improve the tax application interface to make it more user-friendly. This research is important to provide input in designing a more effective tax socialization strategy for the millennial generation, in order to increase tax compliance in the future.

Peningkatan Kepatuhan Pajak Melalui Sosialisasi Perpajakan kepada Komunitas Bisnis Multi-Level Marketing Minyak Aroma Terapi di Yogyakarta

This study aims to evaluate the effectiveness of tax socialization in improving tax compliance among the multi-level marketing (MLM) business community of aromatherapy oil in Yogyakarta. The research employs a qualitative approach using in-depth interviews, direct observation, and documentation methods. The results indicate that despite high participant enthusiasm, there is a gap in tax compliance. Out of 25 participants, 5 individuals did not possess a Taxpayer Identification Number (NPWP), while 15 out of 20 participants with an NPWP had not reported their MLM income. Limited understanding of tax administrative obligations emerged as a key factor. The tax socialization methods employed, including face-to-face and online approaches, had their respective advantages and drawbacks. Face-to-face socialization was perceived as more interactive, whereas online socialization offered flexibility. This study recommends more intensive educational approaches and follow-up mentoring programs to assist participants in comprehending and fulfilling their tax obligations correctly. These findings are expected to serve as a reference for the government and tax authorities in designing more effective tax socialization strategies to enhance tax compliance, particularly among small and medium-sized enterprise segments

PENGARUH SOSIALISASI, INSENTIF DAN SANKSI PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN CIPUTAT

This research aims to determine the influence of socialization, incentives and tax sanctions on compliance in paying land and building taxes in Ciputat sub- district. This research uses quantitative methods with a population of 18,491 registered taxpayers in Ciputat Village. With a sampling technique of 400 respondents. This data analysis technique used descriptive statistical tests and hypothesis testing using SPSS version 25. The results of the tax socialization research show that it partially has an influence on compliance in paying land and building taxes. Tax incentives do not have a partial influence on compliance in paying land and building taxes. Tax sanctions show that they have a partial influence on compliance in paying land and building taxes and the research results simultaneously show that socialization variables, incentives and tax sanctions influence compliance in paying land and building taxes.

The influence of internal and external factors on tax compliance MSMEs in Jakarta

This study was conducted with the aim of finding empirical evidence related to the influence of internal factors, namely tax knowledge and tax socialization. As well as, external factors, namely tax sanctions on tax compliance of MSMEs in DKI Jakarta. This study uses a quantitative approach with primary data collected through questionnaires. Score measurement is measured using a Likert scale of 1-4. This study uses purposive sampling technique as a sampling technique. The sample used in this study was 100 respondents based on the results of the Lemeshow formula calculation. Data was processed using the Partial Least Square or PLS method and analyzed with the help of SmartPLS 3 software. The level of significance used in this study is 5% (0.05). The results of the study showed that tax knowledge has a significant positive effect on tax compliance of MSMEs in DKI Jakarta. Tax socialization also has a significant positive effect on tax compliance of MSMEs in DKI Jakarta. While tax sanctions have no effect on tax compliance of MSMEs in DKI Jakarta.

The Influence Of Understanding Tax Regulations, Taxation Socialization, Modern Administration Systems And Tax Sanctions On Cooperative Taxpayer Compliance

Latar belakang dalam penelitian ini berupa kasus kecurangan pelaporan pajak yang dilaksanakan oleh wajib pajak badan di Kabupaten Gresik. Selain itu, tujuan penelitian ini untuk menguji dan menganalisis dampak pemahaman peraturan pajak, sosialisasi perpajakan, sistem administrasi modern, serta sanksi pajak kepada kepatuhan pajak. Populasi yang dipilih yaitu wajib pajak koperasi terdata di Dinas Koperasi Usaha Mikro Perindustrian Perdagangan Kabupaten Gresik sejumlah 763 wajib pajak. Sampel ditentukan dengan metode probability sampling dan ditemukan sebanyak 88 responden yang dikalkulasikan menggunakan rumus slovin. Peneliti melakukan uji hipotesis melalui metode Structural Equation Model (SEM) pada perangkat lunak SmartPLS. Ditemukan penelitian yang membuktikan pemahaman peraturan pajak, sosialisasi perpajakan, dan sistem administrasi modern berdampak positif signifikan terhadap kepatuhan wajib pajak. Namun, sanksi pajak mempunyai pengaruh negatif signifikan terhadap kepatuhan wajib pajak.

Analisis Sosialisasi Perpajakan dan Pengetahuan Perpajakan Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Kupang

This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.

The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City

This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the Annual Tax Return, which means that the existence of tax incentives does not have a significant effect on increasing compliance in reporting the Annual Tax Return, while tax socialization, and taxpayer understanding have a significant effect on increasing compliance in reporting the Annual Tax Return. In conclusion, the implementation of tax incentive policies does not have a positive effect on the reporting of Annual Tax Returns. In this study, no significant positive influence was found between tax incentive policies on MSME Annual Tax Return Reporting. Although all respondents are taxpayers who have reported the Annual Tax Return and some answered that they are aware of the tax incentives, they generally still pay taxes according to the amount of tax they usually pay in the previous months.

Exploring the Impact of Awareness, Tax Amnesty, and Socialization Efforts on Motor Vehicle Tax Compliance

As governmental needs for funds increase alongside developmental demands, there is a concerning lag in taxpayer compliance, especially noted in the context of rising vehicle registrations. This study aims to examine the impact of awareness, tax amnesty, and tax socialization on motor vehicle taxpayer compliance at the Badung SAMSAT Office. The sample comprised 100 registered motor vehicle taxpayers from the Badung Regency SAMSAT Office in 2022. Results indicate that tax socialization, tax amnesty, and taxpayer awareness significantly enhance compliance with motor vehicle tax obligations at the Badung SAMSAT Office. This research contributes to the literature by providing empirical insights into how awareness, tax relief, and tax socialization influence motor vehicle taxpayer compliance at the specified location.

The influence of tax service quality and tax socialization on individual taxpayer compliance in the regional tax office of the Riau Islands

This research investigates how taxpayer compliance at the Riau Islands Regional Tax Office is affected by two factors: the quality of tax services and tax socialization efforts. The researchers surveyed 116 individual taxpayers and analyzed their responses using regression analysis. The findings revealed that both factors positively influenced compliance levels. Specifically, each unit improvement in tax service quality led to a 0.227 unit increase in compliance, while each unit increase in tax socialization resulted in a 0.479 unit rise in compliance. Together, these two factors account for 34.9% of the variations in taxpayer compliance behavior. Based on these results, the study recommends enhancing both service quality and socialization activities to boost tax compliance in the region.

Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, Pemahaman Pajak, dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kelurahan Naikliu Kecamatan Amfoang Utara Kabupaten Kupang

This research aims to determine the influence of tax socialization, tax knowledge, tax understanding, and tax awareness on land and building tax compliance. This research was carried out in Naikliu Village, Nort Amfoang Utara District with a population of 534 taxpayers. The method used in selecting the sample was random sampling using the slovin formula and was determined as many as 100 respondents. This type of research is included in quantitative descriptive with survey methods. The type of data used in this research is primary data obtained by distributing 100 questonnaires and the total number of questionnaires that can be processed is 100. The statistical method used multiple linear regression analysis with the help of SPSS 25 application software. The results of this research show that the Socialization variabel tax, tax knowledge, tax understanding, are partially insignificant to taxpayer compliance, meanwhile taxpayer awareness partyally has a significant effect on land and building tax compliance. Meanwhile, the variables of tax socialization, tax knowledge, tax understanding, and tax awareness together simultaneosly influence taxpayer compliance.

Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam

Compliance with motor vehicle tax obligations is an attitude or action that demonstrates adherence to the law and tax obligations related to the ownership and use of motor vehicles. The purpose of this study is to determine whether Taxation Socialization, Service Quality, and Tax Sanctions simultaneously influence Compliance with Motor Vehicle Tax Obligations in Batam City. This research adopts a quantitative research method. The data source used in this study is primary data in the form of questionnaires distributed to taxpayers. The population consists of motor vehicle taxpayers registered at the Batam Centre Samsat Office, totaling 484,829. The sample size determined for this study is 416 respondents, calculated using the Slovin's formula. Data analysis in this study includes instrument testing comprising validity and reliability tests, classic assumption tests including normality test, multicollinearity test, heteroskedasticity test, multiple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and determination coefficient (R2). The results of this study indicate that Taxation Socialization, Service Quality, and Tax Sanctions individually and simultaneously have a significant influence on Compliance with Motor Vehicle Tax Obligations in Batam City.

Pengaruh Self Assesment System, Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

The tax sector has a dominant role in the economy in Indonesia. The method applied in this research is a quantitative approach (Positivism). This research uses primary data obtained through questionnaires. This study uses the Slovin formula with a margin error rate of 10%, the population in this study was 75,569 and the sample obtained was 100 respondents. This questionnaire was distributed to respondents collected from the Batam Pratama Selatan Tax Service Office (KPP) during the period 2019 to 2023. Self Assessment The system has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H1 accepted. Tax socialization has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H2 is accepted. Tax sanctions have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H3 is accepted. The Self Assessment System, Tax Socialization, Tax Sanctions simultaneously have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H4 is accepted.

Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan Perkotaan

The Indonesian tax system uses land and building tax as one of the most important sources of regional income. Land and building tax has various benefits for both the state and the community. The purpose of this study was to determine the effect of tax literacy, tax sanctions, tax awareness, tax socialization, and the quality of tax authorities' services on taxpayer compliance in paying PBB-P2. The study used convenience sampling and obtained 102 respondents. Respondents in the study were taxpayers who had PBB-P2 tax obligations in Butuh District, Purworejo Regency. The results obtained explained that tax literacy and tax sanctions had an effect on taxpayer compliance, while tax awareness, tax socialization, and the quality of tax authorities' services had no effect on tax compliance.

Reporting of Individual Taxpayer Annual Returns with E-Filling for Employees

The tax socialization activity at PT. Medikarya Utama aimed to enhance employees' understanding and awareness of filing Individual Taxpayer Annual Returns (SPT) through the E-Filing system. E-Filing, an electronic service provided by the Directorate General of Taxes (DJP), offers convenience and efficiency in tax reporting. This activity was held at PT. Medikarya Utama, Cicurug, Sukabumi, involving all company employees. The results showed improvements in tax literacy, technical understanding of E-Filing, and tax compliance levels. Additionally, the program boosted employees’ confidence in independently filing their taxes. However, some challenges were identified, such as limited digital literacy and technology access among certain employees. To address these issues, the company provided targeted assistance, intensive training, and adequate technological facilities at the workplace. This initiative not only positively impacted the employees but also demonstrated the company’s commitment to tax compliance and contributing to state revenue. By enhancing employees’ capacity to utilize E-Filing, PT. Medikarya Utama supports government efforts to promote digital transformation in taxation.

The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance.

Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.

THE INFLUENCE OF TAX SOCIALIZATION, EDUCATION LEVEL, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX IN UDP DUREN SAWIT EAST JAKARTA

This is a quantitative exploration using an associative approach that was conducted at the UPPPD Duren Sawit Office in East Jakarta. This study aims to determine the effects of duty socialization, education status, and tax-prayer mindfulness on tax-prayer compliance in paying Land and Building Tax. The exploration is useful for observers of the Supreme Audit Agency, adding knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observer This exploration increases knowledge and aids observers at the Supreme Audit Agency in auditing taxpayer compliance with payments. The data system related to the problem of the study was carried out using the questionnaire system. The study findings from 103 participants revealed that informing individuals about taxes does not affect their compliance with tax regulations. This can be observed from the t-test results, where the calculated t-value is 6.6023 and 2.826 is greater than 1.66023. The influence of tax socialization, level of education, and taxpayer awareness on compliance can be observed together through the F test. The calculated F value, greater than 20,623 and 3,087, highlights their noteworthy impact. The recommendation in this research suggests that the government should enhance adherence to the payment of Land and Building Tax by creating comprehensive, transparent, and user-friendly billing regulations aligned with current circumstances. Regulations are distributed to both taxpayers and tax collectors to enhance compliance and promote awareness regarding the payment of PBB-P2 taxes. Tax collectors handle PBB-P2 payments responsibly by promptly depositing them into the state treasury without any misuse.

Pengaruh Kesadaran Wajib Pajak, Pengatahuan Pajak, Sanksi Pajak, dan Tax Amnesty terhadap Kapatuhan Wajib Pajak Kendaraan Bermotor Roda Empat di Kota Kupang dengan Sosialisasi Pajak sebagai Variabel Moderasi (Studi di SAMSAT Kota Kupang)

This research aims to determine the influence of taxpayer awareness, taxpayer knowledge, tax sanctions and tax amnesty on tax socialization and motor vehicle taxpayer compliance in Kupang City. This research is included in the quantitative research category. The research results show that taxpayer responses to tax amnesty, tax sanctions, taxpayer awareness, and taxpayer compliance with four-wheeled motorized vehicles are positive. Factors that have a major influence on motor vehicle taxpayer compliance are: tax amnesty, tax knowledge, tax sanctions, and taxpayer awareness. The influence of taxpayer awareness, tax knowledge, and tax sanctions on motor vehicle taxpayer compliance can be mitigated by tax socialization. However, the effect of the tax amnesty on motor vehicle taxpayer compliance cannot be mitigated by tax socialization.

Tax Socialization for MSMEs to Encourage People to be Tax Aware in Caturtunggal Village

Two (MSMEs) located in Caturtungaal Village, Depok District, Sleman Regency, partnered in this community service to increase public understanding of the Final Income Tax. Observation, training, evaluation, and counseling are the techniques used. The reason for choosing MSMEs is due to a lack of understanding of taxation. According to the plan, the activity is carried out in stages by visiting partners one by one at their workplaces. The results showed that the target partners gained a better understanding of taxation, MSME Final Income Tax, how to calculate MSME Final Income Tax, and how to make an NPWP.