Tax Office Research Articles

The Information Technology Effect, Quality Service, and Tax Sanctions on PBB Tax Compliance

This study examines the impact of tax information technology services and tax sanctions on property taxpayers' (UN) compliance in Surabaya. Using multiple linear regression, the research finds that tax information technology, service quality, and sanctions all significantly and positively influence tax compliance. Efficient e-filing and e-payment systems enhance reporting accuracy, making compliance more transparent. High-quality services from tax authorities, marked by responsiveness and reliability, increase taxpayer trust, leading to better compliance. Fair and transparent sanctions act as a deterrent, promoting adherence to tax regulations. The study concludes that Surabaya's tax authorities should focus on advancing technology, enhancing service quality, and enforcing consistent sanctions to improve compliance. Recommendations include investing in technology, training tax officers, and strengthening law enforcement. This research offers insights into tax policy in Surabaya and other areas, highlighting the factors that drive local tax compliance and setting the stage for future studies on the relationship between technology, services, and sanctions in enhancing tax compliance.

Service Quality of Tax Consultant Services at Blessing Consultant Office Gorontalo

This study aims to determine the description of the quality of tax consultant services at the Gorontalo Blessing Consultant Office. This type of research is descriptive qualitative approach. Data collection techniques are done through interviews with a number of informants, observation and documentation. The research focus consists of employee capabilities, data reliability, and employee response. The results showed that: 1) The ability of employees of the Gorontalo Blessing Consultant Office in providing services, namely in tax reporting and preparing client financial reports, is still less competent because of the 4 (four) employees in the Blessing Consultant Office, only 1 (one) person has an accounting education background, while the other 3 (three) people have a background in public administration, management and education. 2) The reliability of data reported by Blessing Konsultan Gorontalo employees is still inaccurate, because every year clients will get a letter from the tax office due to problems with client tax reporting. 3) The response of Blessing Konsultan Gorontalo employees in handling complaints from clients related to problems in tax reporting and financial reports is still not good, this is because there are stillsome client problemsthat are usually not resolved immediately. 4) Overall, the quality of tax consultant services at the Gorontalo Blessing Consultant Office is seen from the ability of employees, data reliability and employee response are still not optimal. It is recommended that the overall services provided by Blessing Consultants Gorontalo still need to be further improved to minimize the problems faced by clients.

Strategic Taxpayer Compliance During the Covid-19 Pandemic: A Study at the Medan Two Intermediate Tax Service Offices

This study aims to analyze strategic taxpayer compliance during the Covid-19 pandemic at the Medan Madya Dua Tax Office using quantitative methods. The research population is 1,966 taxpayers, consisting of 1,800 corporate taxpayers and 166 individual taxpayers. Independent variables include tax incentives, tax counseling, tax sanctions, supervision by Account Representative (AR), and tax audits, while the dependent variable is taxpayer compliance. Data were measured using dummy variables and nominal scales, and analyzed by multinomial logistic regression. The results showed that tax sanctions with a fine category of more than 2,000,000 tended to make taxpayers report tax returns on time with a probability of 59.63% higher than those on time. AR supervision with the SP2DK issuance category also increases the probability of late SPT reporting by 59.23%. The study shows that the variables of incentives, counseling, sanctions, AR supervision, and tax audits significantly affect taxpayer compliance in reporting annual tax returns. It is recommended that further research be carried out at the Primary and post-pandemic Tax Service Offices.

The Effect of Implementing Tax Extensification, Tax Intensification, Tax Audit on Tax Revenue at the Tax Office East Medan Pratama Services in 2023

This research aims to determine the level of tax extensification, tax intensification, tax inspection of the East Medan Pratama KPP during the period January – December 2023. The population in this research is tax employees who work at KPP Pratama Medan Timur. The research method used is a non-probability sampling method, namely census sampling. The respondents of this research were Tax Employees who worked at KPP Pratama East Medan, totaling 43 people. The instrument used is the distribution of questionnaires to collect data from the variables Tax Extensification, Tax Intensification and Tax Audit. The data analysis techniques used are validity test, reliability test, descriptive analysis, normality test, multiple linear regression analysis, partial hypothesis test or t test and calculation of the coefficient of determination.

The Roles of Tax Morale, Tax Fairness, and Tax Simplicity in Enhancing Tax Compliance Behavior Through Tax Compliance Intention at The Jember Tax Office

The Roles of Tax Morale, Tax Fairness, and Tax Simplicity in Enhancing Tax Compliance Behavior Through Tax Compliance Intention at The Jember Tax Office

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.

Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado

E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.

Directorate General of Taxes propaganda strategy to build public trust

Various corruption cases involving tax officials have eroded public trust in the Directorate General of Taxes. This can be seen from a survey conducted by political indicators in April 2023 which showed that public trust in the Directorate General of Taxes was only 53.7 percent in terms of tax management. This research examines the propaganda strategy of the Directorate General of Taxes in an effort to build public trust. The theory used in this research is Arthur F. Lykke, Jr.'s strategy theory. The research method uses a qualitative design with data collection techniques through interviews and literature studies. The results showed that the Directorate General of Taxes' strategy in building public trust uses human resources and social media (means) to conduct propaganda through Instagram, by prioritizing crisis management on social media (ways) with the aim of building public trust in the Directorate General of Taxes (ends). The Directorate General of Taxes' strategy in building public trust is a combination of using the resources of 44,787 personnel spread throughout Indonesia with the support of increasing social media followers applying the concept of Employee Advocacy and supported by Tax Volunteers for the Country (Renjani) to conduct propaganda through Instagram with the aim of building public trust has succeeded in restoring public trust in the Directorate General of Taxes, this can be seen from the political indicator survey in July 2023 which shows that public trust in the Directorate General of Taxes rose to 83.7 percent in terms of tax management.

Organizational Support, Workload, and Role Conflict in Work-Life Balance as a Driver of Directorate General of Taxes Employee Performance: A Study at Jember Tax Office

Organizational Support, Workload, and Role Conflict in Work-Life Balance as a Driver of Directorate General of Taxes Employee Performance: A Study at Jember Tax Office

Unveiling tax avoidance strategies of multinational corporations in Delta State

This study titled Unveiling Tax Avoidance Strategies of Multinational Corporations in Delta State investigates different tax avoidance strategies used by MNCs in Delta State , it specifically assessed the impact of transfer pricing on tax liability minimization, it evaluated the frequency of profit shifting activities, and analyzed the influence of digitalization on tax planning. A mixed-methods research design, integrating both qualitative and quantitative approaches, was adopted to provide a comprehensive analysis. The study employed purposive sampling to select key participants, including tax officials, financial managers of MNCs, and tax consultants in Delta State. Data were collected through structured questionnaires and semi-structured interviews, capturing both statistical and in-depth perspectives. Quantitative data were analyzed using descriptive statistics and regression analysis. The key findings revealed that transfer pricing and profit shifting are the predominant tax avoidance strategies used by MNC and Digitalization significantly impacts tax planning and there is a strong relationship between the period of operation and the use of transfer pricing. Recommendations made includes, Strengthening transfer pricing regulations to curb intra-company transaction manipulation, Enhance taxation frameworks to effectively tax digital transactions and intangible assets among others. Keywords: Digitalization, Multinational Corporations, Profit Shifting, Tax Avoidance, Transfer Pricing.

The Role of Tax Officials in Mitigating Company’s Tax Obstacles

This study aims to examine the role of tax official in mitigating the positive relation between firm’s informal payment on tax obstacle. As the general discourses in tax avoidance, regulation, and compliance, the role of tax official is still had limited attention. In this regard, the examination based on the data of 229 firms from the World Bank Enterprise Survey 2019, specifically in two countries (i.e., Estonia and Latvia) which are listed as the top two countries with the highest International Tax Competitiveness Index. Accordingly, this study found that in the country well-established tax management, firm’s informal payment is positively affecting the level of its tax obstacle, while professionality and transparency of tax official is reporting a negative effect. Interactionally, tax official is weakening the positive effect of informal payment on tax obstacle. In general, this denote and provide evidence for the important role of professional and transparent tax official in the tax management. Several discussions further been elaborated in both theoretical and practical to enrich the topic of tax management.

Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.

Assessing Individual Taxpayer Compliance: Does Service Quality Moderate Tax Knowledge and Tax Penalties?

The objective of this study is to assess the impact of tax knowledge and tax penalties on the compliance of individual taxpayers, with service quality acting as a moderating variable, at the Mulyorejo Pratama Tax Service Office. The study population consisted of all individual taxpayers who were registered at the Surabaya Mulyorejo Pratama Tax Office. The study utilized a sample of 100 respondents from a population of 47,115 personal taxpayers. The sample was drawn from the Surabaya Mulyorejo Pratama Tax Service Office in 2018. The questionnaires are distributed using the incidental sampling technique. The data collection in this study was carried out utilizing a questionnaire. The study employed the Partial Least Square (PLS) analytic technique, utilizing the warpPLS 6.0 program. The findings indicated that having knowledge about taxation had a positive impact on personal taxpayer compliance. However, the imposition of taxation penalties did not have any effect on personal taxpayer compliance. Additionally, the moderation of service quality was unable to influence the relationship between tax knowledge and personal taxpayer compliance. However, it was found that service quality moderation had a significant effect. It diminished the impact of tax penalties on the compliance of individual taxpayers.

Tax Regulations On Cryptocurrency Transactions In Indonesia

This study explores the evolving landscape of cryptocurrency taxation in Indonesia, focusing on regulatory developments and challenges. Tracing the trajectory from the introduction of Bitcoin in 2009 to the establishment of a formal crypto exchange in 2023, this research emphasizes the government's commitment to regulate and facilitate crypto asset trading. Despite this progress, challenges such as regulatory uncertainties, security concerns, necessitating a profound understanding of cryptocurrency dynamics to navigate the global financial landscape. This research focuses on exploring Indonesia's regulatory response, particularly in taxation, employing a qualitative descriptive methodology that integrates primary data from legal frameworks and secondary data through literature reviews, document analyses, and interviews with cryptocurrency traders and tax officials. This study contributes not only to academic discourse but also provides insights for fostering the growth of the cryptocurrency ecosystem while managing potential tax-related risks.

Taxpayer Compliance of MSME: The Role of Tax Knowledge, Tax Office Service Quality, and Trust in the Government

This research aims to determine the influence of the role of tax knowledge, tax service quality, and trust in the government on Kemayoran District MSME taxpayer compliance. The method used in this research is the data collection method through a questionnaire which is measured using a Likert scale. The sampling method uses a purposive sampling technique with the criteria of MSME actors in the Kemayoran District area and those who have an income of >500 million per year. This research is quantitative research. The results of this research state that knowledge of taxation influences the compliance of Kemayoran District MSME taxpayers, the quality of tax service does not influence the compliance of Kemayoran District MSME taxpayers, and trust in the government does not influence the compliance of Kemayoran District MSME taxpayers.

Workshop dan Praktik Wirausaha Muda “Peran Generasi Muda Dalam Menumbuh Kembangkan Jiwa Entrepreneur yang Kreatif, Mandiri, dan Berdaya Saing”

Young entrepreneurship has become a trend among students with the development of technology and social media today. The aim of this activity is to increase the knowledge and enthusiasm of students in the city of Pematangsiantar so they understand the concept of entrepreneurship and its management strategies. Activity theme: The Role of the Young Generation in Developing a Creative, Independent and Competitive Entrepreneurial Spirit. This activity was attended by 200 students and displayed the results of group product trials. Participants came from invitations from several universities in Pematangsiantar City. The activity was held in collaboration with Murni Teguh PSDKU Pematangsiantar University, the Kelompok Tani Nelayan Andalan (KTNA), Pematangsiantar Tax Office. The results of the activity showed that 90% were satisfied with the material presented and there was an interactive discussion that provided solutions to problems faced by students so far through the distributed Google form

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-SPT PPN pada KPP Pratama Batam

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Pratama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs. Keywords: Efficiency, E-SPT VAT, KKP Pratama Batam.

Pengaruh Mutasi dan Remunerasi terhadap Loyalitas Pegawai dengan Kepuasan Kerja sebagai Variabel Mediasi pada Lingkungan KPP Pratama Jember

This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expa This study aims to analyze the influence of mutation and remuneration on job satisfaction and employee loyalty at the Tax Office (KPP) Pratama Jember. The research method used is quantitative descriptive with data collection using a sample of all employees of KPP Pratama Jember totaling 93 samples. Data analysis is carried out using Variance-based Structural Equation Modeling (SEM-PLS) with the assistance of Warp PLS V.8.0. The results of the study show that mutation has a significant positive effect on job satisfaction, as well as remuneration. Job satisfaction also has a strong positive impact on employee loyalty. This finding emphasizes that good management of mutation and remuneration can increase employee satisfaction and loyalty in the tax institution. Path analysis results show significant direct and indirect influences among variables. Mutation and remuneration affect job satisfaction, while job satisfaction becomes a significant mediator in the relationship between mutation, remuneration, and employee loyalty. This research contributes to understanding the factors that influence job satisfaction and employee loyalty in the tax institution environment. Managerial implications include the expansion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember. Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember. nsion of transparent mutation policies and a fair remuneration system to support career development and employee satisfaction. Thus, the results of this study can serve as a basis for strategic and managerial improvements in efforts to maintain and enhance employee performance at KPP Pratama Jember. Keywords: Employee Loyalty, Job Satisfaction, Mutation, Remuneration, Tax Office (KPP) Pratama Jember.

Revolutionizing Tax Compliance Through Attitudes and Knowledge Worldwide

This study investigates the factors influencing individual taxpayer compliance at the South Sidoarjo Pratama Tax Office in Indonesia. Utilizing data from 75 respondents collected through questionnaires, the research examines the impact of attitudes, subjective norms, behavioral controls, and tax knowledge on compliance. Results indicate that attitudes and tax knowledge significantly influence compliance, while subjective norms and behavioral controls show no significant effect. These findings underscore the importance of fostering positive attitudes and enhancing tax knowledge to improve compliance among individual taxpayers. However, strategies targeting subjective norms and behavioral controls may require further exploration. Policymakers can utilize these insights to tailor interventions aimed at enhancing tax compliance, particularly in local tax offices like the South Sidoarjo Pratama Tax Office. Highlight: Attitudes Drive Compliance: Positive perceptions significantly influence individual taxpayer compliance. Knowledge Enhances Compliance: Understanding tax regulations fosters better compliance. Policy Tailoring for Compliance: Insights aid policymakers in designing effective compliance strategies. Keyword: Tax compliance, Attitudes, Subjective norms, Behavioral controls, Tax knowledge

TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES

The article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations. The elements and methods of tax control are considered, and it is determined that it operates within the framework of strict legal regulation and has a state character. It is established that in order to increase the activity of tax control, it is necessary to resolve the issue of interaction and mutual responsibility between taxpayers and the State. This is possible through the introduction of the basic principles of taxation and the formation of a tax policy that meets budget priorities and the organization of public expenditures. The article identifies the factors that complicate the implementation of tax control. Among them are the difficult financial situation of many taxpayers, the low level of tax culture and taxpayers' distrust of the tax authorities. These problems can be overcome by improving tax legislation, strengthening the responsibility of tax officials, and by taking measures to raise awareness and educate the public about the importance of paying taxes correctly. It is analyzed that the digital transformation of tax audits leads to a significant reduction in the time required for their conduct and an increase in the likelihood of detecting tax evasion. However, this process faces a number of problems that can be solved by amending the relevant legislative acts