Level Of Tax Compliance Research Articles

Beyond Trisambodo Scandal: How Taxpayers’ Perception And Knowledge Influence Their Compliance

This study is aimed to predict and explain the impact of taxpayers' perceptions of the Directorate General of Taxes and tax knowledge, moderated by taxpayer income level, on tax compliance, particularly in the aftermath of the Rafael Alun Trisambodo scandal. A distinctive feature of this study is the employment of perceptions of the Directorate General of Taxes as an independent variable, which is innovatively derived from text mining Twitter data, alongside the application of ordinal data for the taxpayer income variable. Employing a survey methodology, this research engaged with a diverse cohort of 133 taxpayer respondents. The analytical framework adopted herein is the structural equation modeling analysis, which facilitates a comprehensive examination of the relationships between the specified variables. The findings reveal a significant causality between taxpayers' tax knowledge and their compliance behavior, positing that an enhanced understanding of tax-related matters invariably leads to greater adherence to tax obligations. This outcome underscores the imperative for the Directorate General of Taxes to intensify efforts in the realm of taxpayer socialization and education, aiming to augment levels of tax compliance. The insights gleaned from this study are anticipated to serve as valuable inputs for the Directorate General of Taxes in formulating strategies to bolster tax compliance among the populace.

E-GOVERNANCE IN REVENUE COLLECTION AND CUSTOMS ADMINISTRATION IN SIERRA LEONE – A SURVEY

The willingness of taxpayers to comply with their obligations depends to a large extent upon the perception that the funds collected are put to good use. It also depends on how easy and convenient it is for the taxpayer to comply. Hence getting taxpayers to voluntarily pay their correct taxes at the right time is the dream of every government. The four key research objectives are: to find out whether the implementation of ICT will improve the performance of public enterprises; to investigate whether there is a link between the tax filing system and revenue collection; to determine the significance of tax compliance and performance of the National Revenue Authority (NRA) and to examine the relationship between tax administration and revenue collection. Data was collected through questionnaires from selected tax administrators and taxpayers in Freetown and two provincial locations, Bo and Makeni, using convenience sampling. Descriptive statistical analysis techniques were employed for data analysis. Findings from the study revealed that a vast majority of the respondents believe that the implementation of ICT results in better performance of public enterprises; and that there is a link between the tax filing system and revenue collection which allows refunds to be deposited directly into taxpayers' bank accounts; the level of tax compliance is significant to the performance of the National Revenue Authority; and adoption of ICT has positive impact on a country’s tax collection rate. The paper recommends that the Government of Sierra Leone should embark on public sensitisation on the benefits of the adoption and use of ICT infrastructure that aids easy tax administration and collection in the other rural regions of the country.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0758/a.php" alt="Hit counter" /></p>

Analisis efektifitas pada integrasi NIK menjadi NPWP terhadap tingkat kepatuhan pajak dalam konteks akuntansi perpajakan (studi kasus KPP Pratama Jember)

In realizing the increase in taxes, many obstacles are faced so that the level of tax compliance is still minimal, which results in taxpayers trying to pay less tax than they should. There are still many taxpayers who do not report and pay taxes. This has caused the government to establish regulations on the integration of Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) with the Single Identity Number (SIN) system in increasing mandatory compliance, which has been regulated in Minister of Finance Regulation Number 112/PMK.03/2022 concerning Numbers. Tax Principals for individual taxpayers, corporate taxpayers and government agency taxpayers. This research uses qualitative methods derived from literature studies, in addition to using primary data, namely data taken by conducting direct interviews with Jember Pratama Tax Service Office (KPP) employees regarding tax revenues from January to August from 2022 to 2023 In the policy of integrating the Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP) or what is called the Single Identity Number (SIN) system. This policy has a positive impact so that there is no need to have a lot of identification for various purposes, so that taxpayers find it easy to do this and increase taxpayer compliance. Furthermore, the Jember Pratama Tax Services Office (KPP) implemented strategies as an effort to increase taxpayer compliance, including education and outreach, improving services, use of technology, law enforcement, and collaboration with related parties.

Assessing the Role of Services, Incentives and Tax Knowledge Moderation on Tax Compliance

Objective: This research aims to investigate the impact of tax services and tax incentive policies on the level of tax compliance, by considering the tax knowledge factor as a moderating variable.
 Time and Place of Research: Participants involved in this research are MSMEs who specialize in selling used cars in the Tangerang area and its surroundings. This research uses a quantitative approach by distributing surveys to 250 used car entrepreneurs in the Tangerang area and surrounding areas 2024.
 Methods: The data collection procedure using non-probability sampling involves the use of convenience sampling to distribute it. The analytical method used in this research involves the use of Structural Equation Modeling (SEM) techniques utilizing smart PLS 3 software.
 Conclusion: The findings from this research indicate that tax services do not make a positive contribution to tax compliance. However, tax incentives have a significant impact on the willingness to comply with tax obligations. Understanding taxes cannot influence the relationship between tax services and tax compliance, or between tax incentives and tax compliance. In addition, knowledge about taxes cannot influence the relationship between tax services and tax compliance, nor between tax incentives and tax compliance.

Analisis Pengaruh Tingkat Perkembangan Moral terhadap Tax Complience

This study aims to examine the effect of moral development on tax compliance. The test uses primary data with a sample of 390 students in the city of Padang. Statistical tests performed were multiple regression tests and anova tests. Testing using multiple regression shows that hypotheses 1 and 2 are accepted. Meanwhile, hypothesis 3 is rejected. Anova testing shows that hypotheses 4 and 5 are accepted. This test shows that the level of tax compliance in Indonesia is dominated by preconventional moral developments such as sanctions and punishments.

Effect Of Age, Gender, And Tax Rates On Tax Compliance (Case Study At Kpp Pratama Jakarta Tanah Abang Dua)

The purpose of this study was to determine the effect of age, gender, and tax rates on tax compliance with income level as a moderating variable at KPP Pratama Jakarta Tanah Abang Dua. This study uses a quantitative approach with an emphasis on testing theory by measuring numbers and conducting data analysis. The measurement model or outer model used in this study is the convergent validity test, discriminant validity test, and reliability test. Tax compliance has a major impact on state revenues. This situation is in accordance with the compliance level data obtained from the Jakarta Tanah Abang Dua KPP Pratama, namely during 2017 to 2021 where the realization of Tax Compliance is still unstable from the Tax Compliance target. The results of this study indicate that Age and Tax Rates have a significant effect on Tax Compliance and Income Levels can moderate significantly, so the older a person is and one's belief in the currently set tax rate, the higher the level of Tax Compliance. While gender has a negative effect on tax compliance and income levels cannot be significantly moderated, the increase in tax compliance is not based on a person's gender.

PENGARUH KARAKTERISTIK CEO, CEO OVERCONFIDENCE, DAN BLOCKHOLDER OWNERSHIP TERHADAP KEPATUHAN PAJAK

The low level of tax compliance that occurs in Indonesia causes a lot of losses to the State. The low level of tax compliance requires a reliable understanding of the field. This research explains several problem formulations, including whether CEO characteristics influence tax compliance, whether CEO overconfidence influences tax compliance, and finally whether blockholder ownership influences tax compliance. The population used in this study uses companies listed on the Kompas 100 index on the Indonesian Stock Exchange. Researchers took samples using purposive sampling method with a total of 156 samples. Then, for the analysis used is multiple regression analysis. The results obtained in this research are that CEO education on CEO characteristics has a positive effect on tax compliance, CEO compensation on CEO characteristics has no positive effect on tax compliance, CEO overconfidence has a negative effect on tax compliance. blockholder ownership has no positive effect on tax compliance.

Analysis of the Effect of Tax Rates and Understanding of Taxation on MSME Taxpayer Compliance in Lamongan Regency

MSMEs are one sector that has the potential to contribute to state tax revenues. This research aimed to examine the influence of tax rates and tax understanding on the level of taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs) in the Lamongan Regency. Through a survey approach using a questionnaire, primary data was got from MSME owners as a research sample of 94 respondents. The results could provide a deeper understanding of the factors that influence tax compliance among MSMEs, especially in the Lamongan Regency. Regression analysis was used to test the relationship between tax rate variables, tax understanding, and the level of tax compliance. The results could provide a deeper understanding of the factors that influence tax compliance among MSMEs simultaneously or partially, especially in the Lamongan Regency. The implication of these findings was the importance of managing proportional tax rates and effective tax counseling to encourage MSME taxpayer compliance in the Lamongan Regency. This research contributed to further understanding of tax factors that could form a better tax environment for MSME growth and Regional Tax revenues.

Peranan Etika Administrasi Bagi Aparatur Pajak (Fiskus) dalam Meningkatkan Kepatuhan Perpajakan

This research aims to evaluate the role of administrative ethics in enhancing tax compliance levels, particularly among tax officials and taxpayers in Indonesia. Adopting a qualitative approach through a literature review, this study discusses the concept of administrative ethics, tax compliance, and the impact of ethical administrative practices on public trust in the tax system. The results indicate that strong ethical administrative practices can create a climate of trust among taxpayers, stimulate compliance, and reduce non-compliance practices in the tax environment. The practical implications of this research include the pivotal role of administrative ethics in boosting tax revenue and building a foundation of trust within the tax system.

Analysis of Individual Income Tax Compliance in China from the Perspective of Behavioral Economics

As an essential theory for studying the decision-making of “actors,” behavior economics can effectively analyze the problem of individual income tax compliance from the perspective of taxpayers’ psychology, which is of great theoretical significance for improving taxpayers’ willingness to comply. From the prospect theory, endowment effect, and mental accounting, the 2018 individual income tax reform can help enhance the level of voluntary personal income tax compliance and strengthen the tax compliance level; maintaining tax publicity helps to increase habitual individual income tax compliance level, optimizing tax service helps to increase the level of cooperative individual income tax compliance. In the future, we can further optimize the design of individual income tax policies, intensify tax publicity, and improve the quality of tax services. In the future, we can further optimize the design of individual income tax policies, increase tax publicity, and improve the quality of tax services to increase individual income tax compliance.

THE PERCEPTION OF THE CUSTOMS’ STAFF ON ADMINISTRATIVE REFORMS AND TAX COMPLIANCE IN KENYA

In developing economies like Kenya, central to the problem of tax compliance are low-income entities, who struggles with making sure they register, file, and pay their taxes on time. All governments, in general, confront the same difficulties in assessing tax compliance risks and adopt administrative reforms, such as system automation, taxpayer education, staff training and enforcement strategies. This study sought to establish how these administrative reforms adopted within the customs offices in Kenya influence tax compliance. The study adopted correlational research design with a target population of 1736 employees within the seven Divisions in Customs & Border Control Department in Kenya. A stratified random sampling technique was applied to identify a sample size of 175 employees for the study. The primary data collected, through questionnaires, was analysed using both descriptive and inferential statistics. The results revealed that the adopted administrative reforms of system automation, taxpayer education, staff training and enforcement strategies explains about 49.1% of the variations on the tax compliance level in Kenya, with system automation, staff training and enforcement strategies having a positive significant influence. Therefore, tax authorities and fiscal policy architects can take proactive steps towards fostering a culture of compliance, thereby enhancing revenue collection and the overall efficiency and effectiveness of tax administration in Kenya.

PENGARUH KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, TINGKAT PENGHASILAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Taxpayer compliance can be interpreted as the attitude or behavior of a taxpayer in carrying out his tax obligations and enjoying his tax rights in accordance with applicable laws and regulations. The higher the level of taxpayer compliance in paying tax obligations, the tax revenue will increase. This study aims to empirically examine the effect of taxpayer awareness, moral obligation, level of income, tax authorities and sanctions on the level of motor vehicle tax compliance. This research was conducted at the Denpasar City SAMSAT Office. The type of data used is quantitative data, this research data is in the form of primary data and data collection is done by distributing questionnaires to motor vehicle taxpayers. The total population in this study is 1,470,570 motor vehicle taxpayers. Determination of the sample using accidental sampling technique with the number of samples used as many as 100 taxpayers who are determined using the solvency formula. The data analysis technique used is multiple linear regression. The results of this study are able to show that there is support from the use of the theory of planned behavior and the theory of compliance with the factors that influence the perception of taxpayers in taxpayer compliance. The results of the study show that taxpayer awareness, moral obligation, level of income, tax authorities and sanki services have a positive and significant effect on motor vehicle taxpayer compliance at the SAMSAT Office of Denpasar City.

Impact of Revenue Administration on Revenue Performance in Nigerian Local Governments

This study examines the integrated impact of the revenue administration system on revenue performance in Nigerian local governments. The revenue administration system comprises tax compliance, taxpayer registration, and audit effectiveness, which collectively influence revenue performance. Using a quantitative approach, data was collected through questionnaire administration among selected local government employees in Nigeria's Kwara Central Senatorial District. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized for data analysis to assess the relationships between the revenue administration system components and revenue performance. The findings reveal that tax compliance, taxpayer registration, and audit effectiveness significantly impact revenue performance in Nigerian local governments. Higher levels of tax compliance and an inclusive taxpayer base led to increased revenue collection, enabling local governments to finance public services and development initiatives. Moreover, effective tax audits deter potential tax evaders, promoting voluntary compliance and contributing to enhanced revenue generation. This study's approach provides a comprehensive understanding of the factors influencing revenue performance at the local government level. The findings have practical implications for policymakers and revenue authorities, suggesting strategies to strengthen the revenue administration system for improved revenue outcomes and socio-economic development in Nigerian local governments.

Pengaruh Etika, Kesadaran Wajib Pajak, Sanksi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi Di Kulon Progo)

The aim of this study is to find out how ethics, tax awareness, tax sanctions, and the quality of tax services affect the level of individual tax compliance in Kulon Progo. Primary data comes from questionnaires given to individual taxpayers. Secondary data is collected from relevant previous research and from various Internet sources. The double linear regression method is used to analyze data in the SPSS program version 21. Research results show that ethics, tax awareness, and tax sanctions have a positive impact on the level of individual tax compliance in Kulon Progo, but do not affect the quality of the tax services provided.

Pengaruh Hubungan Antara Government E-Readiness dan Citizen E-Readiness Dengan Kepatuhan Wajib Pajak

The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.

Tax Education and Tax Compliance: A Review of Literature

The study sought to carry out a critical review of literature on tax education and tax compliance. Based on the review of empirical literature, it was found that tax education has significant effect on tax compliance. It was consequently concluded that tax education is important in predicting the level of tax compliance. The study recommends that in order to improve the tax compliance level, governments should put in place and sustain public tax awareness programs as these will highlight the importance of tax revenue which is driven by tax compliance level. Tax authorities should support tax education as this has a favorable impact on taxpayer compliance and subsequently tax revenue. In order to improve on the general tax knowledge of citizens and subsequently increase tax compliance, revenue authorities and players in the educational sector should collaborate and come up with tax awareness activities. Keywords: Tax Education, Tax Compliance, Stakeholder Theory and Theory of Planned Behaviour

Strategy To Increase Individual Tax Payer Compliance

This research aims to evaluate the influence of awareness, socialization, tax services and tax sanctions on the level of compliance of individual taxpayers at the South Makassar Pratama Tax Service Office. This research adopts a descriptive quantitative approach using primary data. The research sample consisted of 100 individual taxpayers registered at the South Makassar Primary Tax Service Office. The sampling method was carried out using a purposive sampling technique, where respondents were selected based on certain criteria that were relevant to the research objectives. The data collection method is carried out through surveys by distributing questionnaires to selected respondents. Hypothesis analysis in this research uses multiple linear regression techniques with the help of SPSS version 25 statistical software. The results of the research show that tax awareness, tax socialization, tax authorities services, and tax sanctions positively and significantly influence the level of individual taxpayer compliance at KPP Pratama Makassar South. This research contributes to further understanding of the factors that influence tax compliance at the individual level. The implications of these findings can help formulate more effective policies and strategies in increasing the level of tax compliance, especially in the personal tax environment in the region.

THE ROLE OF TAX KNOWLEDGE AS A MODERATION IN THE RELATIONSHIP OF TAX SANCTIONS, TAX AUDIT, AND TAX AMNESTY TOWARDS CORPORATE TAX COMPLIANCE

Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 Paragraph 1 it states that tax is a mandatory contribution to the state owed by individuals or entities that are coercive under the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people. Therefore, taxpayer compliance in submitting reports and paying their tax obligations is highly expected to increase state revenues from taxes. This research was conducted to determine the effect of tax sanctions, tax audits and tax amnesty on corporate tax compliance in the South Nias Regency with tax knowledge as a moderating variable. Determination of the sample in the study was carried out using the random sampling method, with the number of samples used in the study as many as 60 business entities in South Nias Regency which were registered through the Gunungsitoli KP2KP. The results of the path coefficient test show that tax sanctions and tax audits do not affect tax compliance. Tax sanctions do not have a significant effect on corporate taxpayer compliance in South Nias Regency because the level of taxpayer compliance in South Nias Regency registered at KP2KP Gunungsitoli is increasing due to public awareness of the importance of taxes to help increase state revenue and will have an impact on the improvement and development of infrastructure that will be enjoyed again by the community. Tax audits that have no effect on tax compliance are due to the better tax awareness of the community in South Nias Regency so that community compliance to fulfill their tax obligations has been carried out voluntarily. Tax amnesty has a significant effect on corporate tax compliance in South Nias Regency. The policy of implementing tax amnesty is very good to provide opportunities for taxpayers who have long hidden their assets and deliberately not reporting their tax obligations due to the fines that will be paid as a result of these violations. Tax knowledge is not able to moderate the relationship between tax sanctions, tax audits, and tax amnesty on tax compliance. The increasing level of corporate tax compliance in South Nias Regency in an action taken by taxpayers voluntarily due to awareness that arises within themselves to fulfill their tax obligations. Tax knowledge of taxpayers does not play a role or weaken the relationship between tax audits on tax compliance in South Nias Regency. Apart from being caused by ineffective tax audits carried out by tax auditors, it also caused by good tax awareness of corporate taxpayers in South Nias Regency so that taxpayers carry out their tax obligations based on the tax provisions enacted. The increased compliance of corporate taxpayers is influenced by the tax amnesty policy implemented by the Directorate General of Taxes.

Determinant of Taxpayers Compliance in Paying Motor Vehicle Tax in Demak Region

<p class="Default"><em>This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.</em></p>

Pengaruh Tarif Pajak dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandar Lampung (Studi pada Kantor Samsat Rajabasa Bandar Lampung)

Motor vehicle tax (PKB) is a form of tax levied on the ownership and/or ownership of motor vehicles, with natural or legal persons as owners of the vehicles being tax payers. Tax awareness becomes important when taxpayers have enough knowledge and understanding of the tax system. This encourages them to voluntarily fulfill their tax payment obligations. The higher a taxpayer's level of tax awareness, the higher their level of tax compliance, while also reinforcing their role as a good citizen. This study aims to determine the influence of tax rates and taxpayer knowledge on the compliance level of automobile taxpayers in Bandar Lampung City. The research method used was quantitative research in the tax-paying population of Bandar Lampung City. A sample of 100 respondents was selected using purposive sampling with calculations using the Slovin formula. Data was collected through document review, documentation, observations, interviews, and questionnaires. Data analysis included several linear regression tests, correlation coefficient tests, t-tests, F-tests, and R2 tests. The study results showed that tax rate and taxpayer knowledge had a significant influence of 47.5% on vehicle tax payment compliance of taxpayers at Samsat office in Bandar Lampung Rajabasa. At the same time, other factors not considered in this study also affect 52.5% of taxpayer compliance. This study highlights the importance of improving taxpayers' knowledge and understanding of the tax system as well as reviewing tax rates to increase tax compliance levels.