Tax Socialization Research Articles

Pengaruh Tax Compliance Pelaporan Surat Pemberitahuan Terhutang (Spt) Tahunan Pegawai Di Lingkungan Universitas Musamus Dengan Sosialisasi Sebagai Variabel Moderasi

The aim of this research is to analyze tax compliance reporting of outstanding notification letters (SPT) of employees at Musamus University with socialization as a moderating variable. The data collection method uses a questionnaire. This research uses 100 employee taxpayers as a sample selected using a random sampling method. The analysis technique in this research uses Partical Least Square (PLS). Based on the results of data analysis carried out using Partical Least Square (PLS), it was found that the e-filing variable (SPT reporting) had a significant effect on the tax compliance value, while the tax compliance variable was reporting outstanding notification letters (SPT) for employees at Musamus University with socialization as The moderating variable is unable to moderate the relationship between tax socialization and tax compliance with employee SPT reporting. It is hoped that the results of this research can contribute academically and practically.

Factors Affecting Taxpayer Compliance

The aim of this study is to investigate how taxpayer awareness and tax sanctions affect individual taxpayer compliance at the Bandung Cicadas Pratama Tax Service Office. The study population comprises 102.520 individual taxpayers registered at KPP Pratama Bandung Cicadas in 2022. The sample size for this research is 100 individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. The data analysis method in this research uses multiple regression analysis. The findings suggest that taxpayer awareness and tax sanctions have a significant impact on the compliance of individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. However, tax socialization does not seem to influence the compliance of individual taxpayers in this office.

The Influence Of Tax Understanding, Taxpayer Awareness And Tax Sanctions On The Compliance Of E-Commerce Actors In Fulfilling Tax Obligations (Case Study of Individual Taxpayers of E-commerce Actors in DKI Jakarta Province, Indonesia)

The main problem of taxation in Indonesia is the low level of taxpayer compliance, which is caused by minimal awareness and understanding of tax obligations and neglect of tax aspects of online transactions by e-commerce actors. This study aims to analyze the effect of tax understanding, taxpayer awareness, and tax sanctions on the compliance of e-commerce actors in DKI Jakarta Province. The research method used is a quantitative approach with a sample of 100 e-commerce actors selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using a t-test (partial). The results of the study indicate that tax understanding, taxpayer awareness, and tax sanctions have a positive and significant effect on e-commerce actor compliance. Based on these findings, it is recommended that the government increase tax socialization and education programs and apply strict sanctions to improve taxpayer compliance in the e-commerce sector.

The Effect Of Tax Socialization And Tax Sanctions On The Compliance Level Of Motor Vehicles Tax Compliance In The City Of Medan ( A Case Study At Office Samsat Medan City )

This study aims to prove empirically the effect of Tax Socialization and Tax Sanctions on the Taxpayers Compliance of Motor Vechile in Medan City. The research sample in this study used the accidental sampling technique.The data analysis technique used the multiple linear regression analysis method with SPSS 20 Software tools. The results of the analysis of this study indicate that Tax Socialization has a significant effect on Taxpayer Compliance partially, namely tcount > ttable, namely 4.065 > 1.98447 and a significance value of 0.000 <0.05 and Tax Sanctions have a significant effect on Taxpayer Compliance. partially, namely tcount > ttable, namely 5.798 > 1.98447 and the significance value is 0.000 <0.05. The results of the research analysis show that tax socialization and tax sanctions have a significant effect on the level of taxpayer compliance simultaneously, namely Fcount > Ftable, namely 48.266 > 3.09 and a significance value of 0.000 <0.05. The results of this study are supported by the value of R Square = 0.499 or 49.9%, which means that 49.9% of the taxpayer compliance variable can be explained by the tax socialization and tax sanctions variables.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan Pelaku UMKM Dalam Melaksanakan Kewajiban Perpajakan Di Era New Normal (Studi Kasus Wajib Pajak Badan Pelaku UMKM Kota Denpasar)

MSME taxpayer is a source of state income which makes a large contribution to the Indonesian economy.This study aims to determine the effect of taxpayer awareness, tax socialization, tax rates, tax sanctions, and service quality on the compliance of MSME taxpayers in Denpasar City in the new normal era. The population in this study were all MSME taxpayers registered at KPP Pratama West Denpasar and KPP Pratama East Denpasar. Sample determination using the G-Power application with proportional stratified random sampling technique. The number of samples used was 138 MSME taxpayers registered at KPP Pratama West Denpasar and KPP Pratama East Denpasar. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that tax awareness, tax socialization, tax sanctions and tax service quality have a positive effect on taxpayer compliance, while tax rates have no effect on taxpayer compliance.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor

This research was conducted with the aim of examining the effect of Bleaching Motor Vehicle Tax, Exemption of Transfer Fee for Motor Vehicles, Socialization of Taxation and Online Tax Payments on Motor Vehicle Taxpayer Compliance at the SAMSAT Semarang I Office. Motor Vehicle Tax is the largest income of the provincial government so this is necessary maximized so that taxpayers obey to pay their obligations, one of the efforts that can be done by the provincial government is by procuring a program for the cancellation of motor vehicle tax fines and the exemption of motorized vehicle transfer fees. This needs to be supported by effective outreach and good service to make it easier for taxpayers to pay taxes, one of which is by making online tax payments. This research uses a quantitative type, namely with a questionnaire as a research instrument. The population in this study were 100 SAMSAT Semarang I taxpayers with accidental sampling as the data collection strategy. The tests used include: descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the Bleaching of Motor Vehicle Taxes, Exemption of Transfer Fees for Motor Vehicles and Tax Socialization have a significant effect on Motor Vehicle Taxpayer Compliance, while Online Tax Payments have no significant effect on Motor Vehicle Taxpayer Compliance at SAMSAT Semarang I.

The Effect of Tax Knowledge and Tax Socialization on Motivation to Pay Taxes in STIE Eka Prasetya Students

The Effect of Tax Knowledge and Tax Socialization on Motivation to Pay Taxes in STIE Eka Prasetya Students

The Effect of Service Quality, Digitalization and Socialization on Motor Vehicle Taxpayer Compliance: Case Study at Samsat Karawang

The aim of this research is to evaluate the influence between tax services, tax socialization and digitalization in SAMSAT Karawang district. The independent variables are tax services, tax socialization, and tax digitalization with the related variable, namely motor vehicle taxpayer compliance. The main data will be collected through distributing online questionnaires using Google forms. The sample size of 100 (one hundred) respondents from the Karawang Regency area was used to assess the questionnaire using a Likert scale, and had used the SAPAWARGA application to manage their tax documents and motor vehicle tax payments. The research results show that tax services and the implementation of digitalization have a positive effect on vehicle tax compliance in Karawang district. Meanwhile, tax socialization has a negative impact on the implementation of taxpayer compliance in Karawang district. This research shows that digital applications must be improved and introduced more widely to the public because implementing the SAPAWARGA application can also increase taxpayer compliance. This is because a lack of understanding can lead to non-compliance or attempts to avoid taxes. By encouraging tax socialization that emphasizes fairness, profits, tax benefits and transparency, the government can increase tax compliance and reduce the tax gap between the target and actual amounts in SAMSAT Karawang Regency.

Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness

This study dives into the complex dynamics of taxpayer compliance, investigating the interactions between knowledge, taxation socialization, and awareness in the context of fiscal control. To recognize the critical significance of taxpayer compliance to ensure economic stability, the study emphasizes the symbiotic relationship between legal requirements, societal influences, and individual comprehension. The study plays a critical influence on social norms and the moderating role of taxpayer awareness. The study prioritizes an enhancement to compliance modalities by giving theoretical underpinning and raising significant recommendations for government, tax officers, and researchers to ensure economic growth and development. The study used a structured questionnaire through purposive sampling to choose two and eleven (211) taxpayers within the Kumasi Metropolitan. The study revealed a positive correlation between tax knowledge and compliance. This study shows that socialization on taxpayer compliance has a positive significant impact. The effect of tax knowledge and tax socialization on taxpayer awareness is crucial, resulting in improved compliance. The study recommends efforts to improve tax socialization, counseling on the relevance of paying taxes; and intensifying educational agendas to raise residents’ understanding of taxation. Finally, the findings show the proactiveness and the potential to significantly enhance tax compliance and knowledge among Ghanaian taxpayers.

MSME Tax Socialization for Pakuncen Village Communities

In the process of realizing optimal taxpayer compliance in paying taxes, of course the basic factor is the taxpayer's own awareness. Because in fact Taxpayer awareness in paying taxes is the main key to the success of government programs in increasing state income through taxes. Tax outreach for Micro, Small and Medium Enterprises (MSMEs) is very important to help business actors understand their tax obligations. The MSME Tax socialization activity is carried out. The method used in this community service is carried out in several stages. The first stage is identification to find out priority issues that will be resolved through this service. The identification stage was carried out by interviewing MSMEs in Pakuncen Village. The results of this activity introduced MSME Tax to mothers who have businesses so that residents in Pakuncen Village are aware of the importance of taxation, especially for mothers who are working hard. From this socialization there were several participants who felt enthusiastic about the introduction of this taxation because according to the participants they had never before known about the MSME Tax. This is very helpful and motivates local residents to be more active in entrepreneurship so that they can increase their tax obligations because previously socialization has been carried out, in the future there will be more sustainable assistance.

ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK BADAN PADA KPP PRATAMA MEDAN BARAT

The purpose of this study was to determine the effect of tax socialization, tax audit, and tax collection on corporate taxpayer income tax revenue at KPP Pratama Medan Barat. The number of corporate taxpayers sampled in this study were 100 respondents. The sampling method used in this study uses the slovin technique, while the data collection method used in the data processing used is multiple linear regression analysis. The results of this study indicate that tax socialization, tax audits, and tax collection are proven to have a positive effect on income tax revenue. The variable that has the most significant influence on income tax revenue is tax audit with the largest beta value among other independent variables

The Impact of Service Quality and Tax Socialization on Taxpayer Awareness Performance: Case from Mimika Papua, Indonesia

Taxation plays a crucial role as the largest source of income for governments, including local governments such as Mimika Regency, Papua Province. Therefore, the impact of Tax Socialization, Taxpayer Compliance and Awareness, and Service Quality on Taxpayer Service Performance remains relevant to be studied. This study employs an empirical test with 100 taxpayer respondents in Mimika Regency, Papua Province, Indonesia. Hypothesis testing was conducted using Structural Equation Modeling – Partial Least Square (SEM-PLS). The results of the test prove that service quality, tax socialization, and taxpayer awareness have a positive influence on taxpayer compliance. Service quality, tax socialization, and taxpayer awareness also have a positive influence on service performance. Taxpayer compliance does not have a positive influence on service performance, but taxpayer awareness does. The theoretical implications of this research information serve as a guide for researchers to develop tax and tax knowledge, and the determinants of non-compliance can be used for future research. From a policy maker's perspective, this information will assist tax authorities in developing tax education programs.

Pengaruh Program Pengungkapan Sukarela (PPS) Sosialisasi Perpajakan dan Digitalisasi Layanan Pajak Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak (KPP) Kota Kediri

The purpose of this research is to determine the influence of the voluntary disclosure program (PPS) on Kediri City Taxpayer compliance, then the influence of socialization of new tax regulations given by tax officers to Taxpayers on Kediri City Taxpayer compliance and finally the influence of use digitalization of tax services as a medium for carrying out tax obligations towards taxpayer compliance in carrying out their tax obligations. The population in this study is all taxpayers registered at the Kediri City Tax Service Office and the number recorded is 110,300 taxpayers consisting of individual taxpayers, corporate taxpayers and treasurer taxpayers. Using SPSS Version 20 data analysis. The results of this test can be concluded that the Voluntary Disclosure Program has a significant effect on taxpayer compliance, Tax Socialization and Tax Service Digitalization do not have a significant effect on taxpayer compliance.

Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization

A crucial component of growth, tax compliance is impacted by a number of variables including awareness, trust, and socialization. In light of this, the purpose of this study is to examine how these variables affect MSMEs' tax compliance. MSMEs in Tanah Abang, Jakarta, one of Indonesia's economic hubs where MSMEs predominate, make up the research population. Through the use of surveys and quantitative analysis, a sample size of 100 MSMEs respondents was employed. SEM-PLS software was used to perform data analysis techniques. The study's findings demonstrate a strong positive correlation between tax awareness and compliance trust. Tax socialization, however, has no significant effect on compliance and neither does it moderate the effect of trust on compliance.

Factors Influencing Taxpayer Compliance In The Implementation Of The Land And Building Tax (PBB-P2) Policy In The Revenue Office Districts Of North Jakarta Administrative City And The Kepulauan Seribu Regency

This research aims to analyze the factors that influence taxpayer compliance with the implementation of the PBB-P2 policy in the Regional Revenue Subdistrict of North Jakarta Administrative City and Kepulauan Seribu Regency using descriptive qualitative data sourced from secondary data. The research results show that from the dimension of policy accuracy, it shows that the implementation of the PBB-P2 incentive policy from the realization of PBB-P2 revenues in the implementation of the incentive policy, there is a less than optimal contribution from the realization of PBB-P2 revenues in the Administrative City of North Jakarta and Thousand Islands Regency during the period 2021 and 2022 which indicates that the tax incentive policy has less influence in increasing PBB-P2 taxpayer compliance in the North Jakarta Administrative City and Seribu Islands Regency areas. Judging from the dimension of accuracy of implementation, problems were found related to PBB-P2 tax potential which had not been optimized, one of which was on Maju Island, which is on a reclamation island in the North Jakarta area. Implementation of the PBB-P2 policy was influenced by the socialization of taxation and digitalization of services. The wider tax socialization carried out through the implementation of optimal digitalization of services can increase PBB-P2 taxpayer compliance. Judging from the dimension of target accuracy in implementing the PBB-P2 incentive policy through socialization of taxation and digitalization of services together, it can influence the level of compliance of PBB-P2 taxpayers in the Regional Revenue Sub-Agency of North Jakarta Administrative City and Kepuluan Seribu Regency.

The Effect of Service Quality, Tax Knowledge, and Tax Socialization on Motor Vehicle Taxpayer Compliance (Study on Taxpayers at One-Stop Administration Services Office Batu City)

Taxpayer compliance is intimately tied to the taxpayer’s attitude about assessing the tax. The goal of this study was to determine whether 1) service quality has a significant influence toward motor vehicle taxpayer compliance; 2) tax knowledge has a significant influence toward motor vehicle tax compliance; and 3) tax socialization has a significant influence toward motor vehicle taxpayer compliance. The quantitative research approach was employed in this research, and the population of this study includes taxpayers registered at the One-stop Administration Services Office in Batu City. The sampling method employed was accidental sampling. Tax socialization has a significant influence toward motor vehicle taxpayer compliance. According to the findings of the partial test, the tax socialization provided was effective in increasing motor vehicle tax compliance. That is, the more intense the socialization of taxes provided to taxpayers, the greater the likelihood of increased motor vehicle taxpayer compliance. Tax socialization has a significant influence toward motor vehicle taxpayer compliance. According to the findings of the partial test, the tax socialization provided was effective in increasing motor vehicle tax compliance. That is, the more thorough the socialization of taxes provided to taxpayers, the greater the likelihood of motor vehicle taxpayer compliance. Keywords: attribution theory, taxpayer attitude, compliance level

Sosialisasi Perpajakan: Membangun Jembatan antara Kesadaran dan Pengetahuan Pajak Menuju Kepatuhan Pajak Bumi dan Bangunan

Data on the realization of Land and Building Tax revenue in Niukbaun Village has not met the target set by the Regional Revenue Agency Office of Kupang Regency from 2019 to 2022. This research aims to evaluate the role of tax socialization as a moderator of the relationship between tax awareness and knowledge and taxpayer compliance. In this research the author used a research design with a quantitative approach. The location of this research was carried out in Niukbaun Village, West Amarasi District, Kupang Regency, East Nusa Tenggara. Respondents in the research were all people who paid PBB in Niukbaun Village, West Amarasi District, Kupang Regency, totaling 1,373 taxpayers. Data processing uses SPSS. The research results show that the tax socialization variable moderates tax awareness on tax compliance and tax knowledge on tax compliance. The implications of this empirical evidence indicate that the tax socialization program carried out is able to encourage tax compliance so that this program can be implemented continuously.

Pengaruh Sanksi Perpajakan, Tingkat Pendapatan, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

The Role of Modern Tax Administration on Tax Services Quality

This study aims to examine the effect of Modernization of Tax Administration on the Quality of Tax Services at the South Makassar Primary Tax Service Office. The data in this study were obtained from taxpayers registered at KPP Pratama Makassar Selatan in 2022, namely individual taxpayers and corporate taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and withdrawing samples using the sIovin formula with a total of 100 taxpayer respondents. The analysis that will be used is analysis with multiple regression. The data analysis technique is done by descriptive statistical analysis and SPSS 26.0. The results showed that tax socialization had a positive and significant effect on the quality of tax services, business processes and information technology had a positive and significant effect on the quality of tax services, the implementation of good governance had a positive and significant effect on the quality of tax services and the self-assessment system had a positive and significant effect on the quality of tax services

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Perpajakan sebagai Variabel Moderasi

This study aims to determine the effect of taxation knowledge, taxpayer awareness, and tax sanctions on MSME taxpayer compliance with tax socialization as a moderating variable. This study uses the slovin formula for sampling by distributing questionnaires. The data used is primary data sourced from distributing questionnaires to 100 MSME taxpayers in DKI Jakarta. The data analysis method is Moderated Regression Analysis (MRA) which is used to understand whether the effect of the independent variable on the dependent variable is influenced by the moderating variable. This research is a type of causal research that aims to determine the cause - effect between variables. This study uses a quantitative research design to collect a number of data that is useful for explaining the characteristics of each variable with other variables. The results of this study indicate that taxpayer awareness has a positive effect on MSME taxpayer compliance, while the tax knowledge variable, and tax sanctions have no effect on MSME taxpayer compliance. Tax socialization cannot moderate tax knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in DKI Jakarta. Keywords: Taxpayer Awareness, Taxpayer Compliance, Taxation Knowledge, Tax Sanctions, Taxation Socialization.