Tax Office Research Articles

Tax Morality Moderates Self Assessment System and Money Ethics on Tax Evasion Measures at KPP Pratama Makassar Selatan

The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office. The population in this study consists of individual taxpayers registered at the South Makassar Primary Tax Office, totaling 159,626 individual taxpayers. The sample size for this study was determined using the Slovin formula, resulting in a sample of 100 taxpayers. This study employs a field research method. The statistical method used to test hypotheses involves the use of the partial least square (PLS) approach. The results of the analysis indicate that self assessment system and money ethics simultaneously have a positive and significant influence on tax evasion, while morality as a moderator weakens the impact of self assessment system and money ethics on tax evasion. Recommendations from this study include: 1) for future researchers, it is suggested to include more other independent variables that could influence tax evasion behavior. 2) future researchers are encouraged to use additional data analysis tools. 3) future studies are expected to have a broader range of respondents in their sampling.

Effect of Work Stress, Workload and Work Environment on Employee Performance is Mediated by Emotional Intelligence (Study at the Maumere Pratama Tax Service Office)

This study aims to determine the effect of work stress, workload and work environment on employee work performance mediated by emotional intelligence (Studies at the Maumere Pratama Tax Service Office). The type of research used in this research is quantitative. The population in this study were employees of the Maumere Pratama Tax Office. The sampling technique used is a saturated sample, namely by using the existing population. The number of samples in this study were 76 employees. The data analysis technique used is Partial Least Square (PLS) using SmartPLS 3.0 software. The results of the study show that job stress has a significant effect on emotional intelligence. The work environment has a significant effect on emotional intelligence. The work environment has a significant effect on employee performance. Emotional intelligence has a significant effect on employee performance. Job stress has a significant effect on employee performance through emotional intelligence. Meanwhile, workload has no significant effect on emotional intelligence. Work stress and workload have no significant effect on employee performance. Workload and work environment have no significant effect on employee performance through emotional intelligence.

Analysis of the Implementation of Collection of Income Tax Against Tax Arrears at the Jakarta Pratama Tax Service Office, Gambir Tiga

Taxes are the biggest source of state revenue. The Jakarta Pratama Tax Office Gambir Tiga has the highest target slogan in second place at 98.53% in 2019 but drops significantly to the lowest in second from bottom at 81.12% in 2020. The purpose of this study is to find out more regarding the tax collection process and how it impacts on tax revenues. This study uses library research research methods by processing data through a qualitative descriptive analysis approach. Based on the data analysis conducted, it was concluded that the most effective and efficient billing process during the Covid-19 pandemic was the process of blocking taxpayer accounts. Factors that cause tax arrears against the biggest tax arrears at the Jakarta Primary Tax Service Gambir Tiga are taxpayer ignorance, lack of oversight, and negligence of taxpayers.

Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia

This study delves into the impact of tax collection behavior on tax compliance among individual taxpayers in Indonesia, with a specific focus on two distinct behaviors: respectful treatment and authoritarian procedures. The research employs a cross-sectional survey method, targeting the population of individual taxpayers registered at the Regional Tax Office of East Java I. The sample size of 400 was selected through random sampling. Attitudes, opinions, and perceptions regarding tax collection behavior were measured using a Likert scale. Tax officials’ conduct was categorized as either respectful treatment or authoritarian procedures. The research employed Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) software to assess the outer model. Hypothesis testing was conducted to scrutinize the relationship between tax collection behavior and taxpayer compliance. The study’s results indicate that respectful treatment positively influences compliance, whereas the utilization of authoritarian procedures leads to an increase in tax non-compliance. Notably, trust emerged as a mediating factor within this relationship. The findings underscore the crucial role of tax officials in cultivating trust with taxpayers by demonstrating respect, upholding integrity, and executing their responsibilities transparently and equitably. By fostering an environment of trust, tax compliance can be bolstered, fostering a collaborative approach that aids taxpayers in fulfilling their tax obligations.

Pengawasan Atas Penerimaan Pajak Hiburan dan Restoran: Studi Kasus di Dinas Pendapatan Daerah Kota Medan Tahun 2017-2021

Entertainment tax, restaurant tax is one of the taxes that has a very big role in increasing Medan City Regional Tax revenue. With the development of this increasingly modern era, from year to year there are more and more developments of entertainment venues and restaurants in the city of Medan. This study aims to analyze how the supervision of revenue from entertainment tax and restaurant tax is carried out by the Medan City Revenue Service. This research was conducted at the Medan City Revenue Service, which is located at Jalan Abdul Haris Nasution No. 32 Medan, Johore. The variables in this study are entertainment tax, restaurant tax and monitoring of tax revenue through the level of effectiveness of tax revenue. The results of the analysis show that entertainment tax supervision at the Medan City Revenue Service is still ineffective with effectiveness below 80%. Entertainment and restaurant tax revenue in Medan City has not reached the predetermined target due to the lack of awareness of taxpayers in paying their taxes and the lack of supervision of tax revenues by tax officials and related agencies.
 Keywords: Supervision, Entertainment and Restaurant Tax

EFEKTIFITAS KEBIJAKAN PEMERINTAH TERHADAP PAJAK PERHOTELAN DALAM PENINGKATAN PAD DI ERA OTONOMI

This study analyzes government policies towards hotel taxes in increasing Regional Original Revenue (LOR) in the era of regional autonomy. The results show that the policy has not been effective, although hotel taxes contribute to LOR with fluctuations. Inhibiting factors include ineffective tax officers, inadequate facilities and facilities, and taxpayer communities that avoid taxes. Local governments must set explicit provisions and improve the collection and collection of unpaid taxes. Intensive socialization of hotel tax regulations is also needed to increase taxpayer public awareness and service quality

INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT

Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conducting an examination of individuals. The method used in this study is a quantitative method. With a descriptive approach and the data used is secondary data. The results of the study show that partially it does not have a significant effect on Individual Income Tax Receipts. Through tax audits from the statistical results, it is necessary for tax officers to examine taxpayers to be more intense and always make taxpayers aware that taxes always increase from the results of examiners to do it regularly and continuously. Keywords: Tax, compliance, Personal Income Tax, Tax Audit

Determinants of Post-Tax Audit Compliance in Ghana

Governments derive a significant portion of their income from taxation. Collection of tax is however impeded by tax non-compliant activities as well as tax evasion. This necessitates measures to ensure tax compliance, such as tax audits. The study looked into the factors that influence taxpayers' post-audit compliance behavior in Ghana, with the Ho and Hohoe Small Taxpayer Offices as a case study. The focus of the study was on the effectiveness of tax audit procedures, post-tax audit compliance behavior of taxpayers, and taxpayers' experience with tax officers during and after the first tax audit. To achieve this aim, the study utilized the case study method of research. The researcher used the purposive sampling technique to select respondents for the questionnaire survey. The primary goal of the research was to investigate the efficacy of tax audit methods. The study identified that tax audit procedures were most effective in the Ho and Hohoe Small Taxpayer offices. The effectiveness of the audit procedures was ensured through the thorough examination of all relevant books and documents by skilled auditors. The second purpose of the study was to investigate the post-tax audit compliance behaviour of taxpayers. The study found that, after the audit procedures, taxpayers started filing tax returns accurately and timely. This improvement was primarily due to the level of education provided by tax officers during tax audits. Finally, the last objective sought to examine taxpayers' experience with tax officers during and after the first tax audit. The study found that there were very few cases (11.40%) where respondents agreed that auditors compelled them to do something to reduce the tax. However, tax officers endeavored to provide legal backing and explanation for every decision made. The learning process that tax officers took taxpayers through has built a cordial relationship between the two parties. Tax audits, when structured to ensure proper collection of taxes, can lead to minimal tax avoidance and tax evasion and strict compliance with the applicable tax laws, and an enhanced degree of voluntary tax compliance.

The Effect of Tax Amnesty, Understanding of Taxation, Tax Sanctions, and Tax Service Quality to Micro, Small, and Medium Enterprises Taxpayer Compliance During Covid-19

This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small, and Medium Enterprises' taxpayer compliance. Understanding taxation and tax sanctions positively affects Micro, Small, and Medium Enterprises' taxpayer compliance.

PERLINDUNGAN HUKUM BAGI TERSANGKA PIDANA PAJAK DI PRAPERADILAN DITINJAU DARI PUTUSAN NO.PUT MK 21/PUU-XII/2014

Juridically, crimes in the field of taxation show that these crimes are the substance of tax law because the rules of tax law are violated. Sociologically, crimes in the field of taxation have shown a real situation that occurs in society as a form of activity by tax officials, taxpayers, tax officials or other parties. In the Constitutional Court Decision, it was decided that the provisions of Article 77 letter A of the Criminal Procedure Code do not have binding legal force as long as they are not interpreted including the determination of suspects, searches and confiscations. As for one of the legal considerations, the determination of a suspect is part of the investigative process which is a deprivation of human rights, so the determination of a suspect by an investigator should be an object that can be requested for protection through pretrial legal endeavors. This is solely to protect a person from the arbitrary actions of an investigator which is most likely to occur when a person is named a suspect, even though in the process it turns out that there was an error, so there are no institutions other than pretrial institutions that can examine and decide them. The research method used is normative juridical, the approach method is more emphasis on law, the source of legal material is law, and the type of collection of legal material is by literature study. The results of this study are that the Constitutional Court's decision provides protection for someone who has experienced an erroneous legal process when he is named a suspect. In the provisions of Article 8 of Law 39/1999 concerning Human Rights it is regulated that "The protection, promotion, enforcement and fulfillment of human rights is primarily the responsibility of the government. This means that the Constitutional Court takes a role in fulfilling human rights through its decisions as part of constitutional responsive efforts. One element of legal protection that is emphasized through this decision is legal certainty that investigators must carry out investigative actions in accordance with applicable legal procedures

PENGARUH TINGKAT PENDIDIKAN, MASA KERJA DAN MOTIVASI KERJA TERHADAP KINERJA DAN KOMPETENSI SEBAGAI VARIABEL INTERVENING PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA WATES

This study aims to examine and analyze the effect of level of education, work period and work motivation on employee performance with competence as an intervening variable in for employees of Wates Tax Office with respondents as many as 82 employees. This study uses a quantitative and survey approach. Data collection is done using the questionnaire method. Data analysis method using descriptive statistical analysis and Test with Partial Least Square (PLS). The results of this study show that competence able to explain significantly negative influences the level of education on employee performance, competence e is not effective enough to explain the influence of work period on employee performance, and competence able to explain significantly positive influence the work motivation on employee performance.

The Effect of Forensic Audit Services on Tax Fraud in South-South, Nigeria

The need to address tax fraud has increasingly been attracted to the state authorities’ administrators, decision-makers, scholars, and investigators in Nigeria. Although various efforts have been made to alleviate it for effective revenue generation, mobilization through taxation is still low. Consequently, this study examined Forensic Audit Services and Tax Fraud in South-South Nigeria. To this end, a cross-sectional research design with a survey research strategy was used. Copies of questionnaire, reflecting the research questions, were distributed to a sample size of 228 staff in the Nigerian Federal Inland Revenue Service in the South-South States with a target population (of 530) and a sampling error of 5% at a 95% confidence interval. To assess the study's hypotheses, the Robust Least Squares Estimation technique was used. Findings revealed that Forensic Audit Investigation Services disaggregated into Background Investigation, Investigative Interview, and Analytical Procedures exert a negative and significant effect on Tax Fraud. It was also revealed that the explanatory power of Litigation Support Services in the form of Pre-trial Support and Expert Witnessing negatively and significantly affected Tax Fraud. The implications of these findings suggest that forensic audit services mitigate the occurrence of tax fraud in Nigeria, thereby improving compliance and tax revenue generation. On the premise of the foregoing, we recommend that tax investigating agencies, such as the federal Inland Revenue Service and its counterparts in the states (all in Nigeria) should employ background investigation techniques including surveillance, undercover operations and database searches as a routine procedure to proactively search for indicators of fraud. Besides, tax officials should be well trained on the usefulness and application of analytical procedures, ranging from simple ratio analysis, data mining techniques, Bedford’s Law, and Beneish model during an investigation, to help in their audit efficiency.

THE EFFECT OF TAX INCENTIVE AND TAX SERVICES DIGITALIZATION ON TAXPAYER COMPLIANCE DURING THE COVID-19 PANDEMIC WITH THE MODERATING ROLE OF SOCIALIZATION

This study aims to explore the effect of tax incentive and tax services digitalization on taxpayer compliance during the COVID-19 pandemic with the moderating role of socialization. This study employs quantitative method with primary data obtained from questionnaires. The population of this study is individual taxpayers registered at the Tax Office of Indramayu, and with random sampling, we obtained 100 respondents as our samples. We analyzed the data using the Moderated Regression Analysis. The results of this study indicate that tax incentive does not have a significant positive effect on taxpayer compliance, while the tax services digitization has a positive and significant effect on taxpayer compliance. Furthermore, socialization has an insignificant negative effect in moderating the relationship between tax incentive on taxpayer compliance and socialization has no positive effect in moderating the relationship between tax services digitization and individual taxpayer compliance.
 Keywords: Individual Taxpayer Compliance, Tax Incentive, Tax Services Digitalization and Socialization.

Pengaruh Kesadaran Perpajakan dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi

This research aims to examine the impact of tax awareness and fiscal services on the tax compliance of individual taxpayers in the city of Parepare. The research method used is causal research with a population of individual taxpayers in Parepare, and the sample selection is done through proportional sampling. The data used are subject data from primary data sources, and data collection is conducted using questionnaires. The analysis used is multiple regression analysis. The test results indicate that tax awareness has a significant positive impact on tax compliance, and fiscal services have a significant positive impact on tax compliance. The recommendations from this research are to suggest that the tax officials in the city of Parepare become more proactive in providing information and tax collection to taxpayers, so they understand their tax obligations and avoid sanctions. Furthermore, future research is expected to encompass all tax compliance indicators to better support overall tax compliance.

The Role of Tax Officer on MSME Taxpayer Compliance: Case Study Indonesia

Tax reformation in Indonesia has been started since 1983. The reformation of the tax administration system which includes organizational, human resource, and business process improvements as well as tax regulations. The use of digitalization is help to improve business processes, but for some MSME actors, complicate the process of fulfilling tax obligations. In order to provide The Indonesian Tax Authority with tax regulations relating to MSME actors, this study intends to evaluate the function of the behavioral theory of tax compliance of MSMEs in Indonesia. This study uses a qualitative method and the result was confirmed with in-depth interviews with SMEs actor, related institutions, and tax officers. The research data were obtained from 50 participants in Cirebon and Purwokerto districts. Based on the behavioral theories, the results show that support from tax officers encourages SME tax compliance in Cirebon and Purwokerto districts, Indonesia.

Pemenuhan Self Assessment System Dalam Pemungutan Bea Perolehan Hak Atas Tanah dan atau Bangunan Terhadap Jual Beli Tanah dan atau Bangunan di Kota Makassar

The background of this research is the BPHTB collection system carried out by the Makassar City Regional Office for taxpayers including conducting comparisons of previous BPHTB prices, interviews with new taxpayers, comparisons with advertising prices for housing and making minutes of BPHTB tax determination resulting in the role of the taxpayer being passive. results in violating the self-assessment system. This research focuses on fulfilling the self-assessment system in collecting BPHTB. However, in reality this system has not been fully implemented due to dishonest taxpayers in notifying the actual transaction price. The purpose of this research is to find out and examine the effectiveness and implementation of the fulfillment of the self-assessment system in the BPHTB collection for buying and selling land and or buildings in Makassar City. The results of this study conclude first, the effectiveness of fulfilling the self-assessment system in collecting BPHTB for the sale and purchase of land and or buildings in Makassar City is seen based on the Makassar City BPHTB revenue data that the total target and realization of BPHTB taxes for the 2020 to 2022 fiscal year has decreased in realization of revenue from the target set. Second, the implementation of the fulfillment of the self-assessment system in collecting BPHTB for the sale and purchase of land and or buildings in Makassar City has not been implemented because the tax officer (Fiskus) still intervenes in determining the transaction price for BPHTB payments from taxpayers.

What we tweet about when we tweet about taxes: A topic modelling approach

Recent literature on taxation suggests that a “service and client” approach by the authorities is required in order to establish a synergistic tax climate between taxpayers and tax offices and thus enhance voluntary tax compliance. The present study investigates whether lay people's conceptions about taxation reflect such a synergistic (vs. an antagonistic) climate. Applying an unsupervised machine learning approach (i.e., topic modeling) to over a million tax related tweets from 2010 to 2020, we identified 30 topics with different content. Using the theoretical framework differentiating between synergistic and antagonistic tax climate, we were able to further categorize these topics into four broader groups: 1. Opinions about Tax Politics, 2. Enforcement (antagonistic climate), 3. Information & Service (synergistic climate), and 4. Emotions. The most frequently observed group was Information & Service (synergistic climate), which also steadily gained prominence during the past decade. We proceeded by analyzing the information diffusion properties and sentiment of the tweets associated with the four groups. Information & Service tweets had the most positive sentiment but were shared the least, while tweets regarding Opinions about Tax Politics were shared most often. In sum, the results suggest that lay people's conceptions about taxation – as discerned from conversations on social media (Twitter) – largely reflect a synergistic (vs. an antagonistic) climate, and contribute to the literature on tax climate and social media.

Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing

Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.

Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing

Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.

Effect of Transformational Leadership, Job Satisfaction, and Interpersonal Communication on Organizational Citizenship Behavior with Organizational Commitment as Mediation Variable at the Tax Office

Purpose: The objective of this research is to determine the impact of transformational leadership, job satisfaction and interpersonal communication on the organizational commitment of staff and on the behavior of citizens of the Tax Agency. Theoretical framework: The hypothesis is a temporal connection that must be answered in the investigation and must find the facts that must be collected and examined; The idea is a quick question, or the belief that you have to look for a truth based on the framework of previous thought, and a previous study of several researchers that can be understood as this hypothesis. Design/methodology/approach: The data analysis method uses structural equation modeling (SEM) analysis. Modeling structural equations is used to analyze data (SEM). The data collection technique is carried out through a questionnaire in which a questionnaire is offered to respondents taking the examination, including civil servants. Findings: The results of the structural study of transformative leadership, job satisfaction, interpersonal communication and organizational commitment influence the behavior of citizens of the tax office Research, Practical & Social implications: . In addition, the results of this study show that transformative leadership affects, above all, the commitment of the entity with a employee of the Tax Agency. Originality/value: Transformative leadership, job satisfaction and interpersonal commitment influence the entity's commitment to the Tax Agency, which means improving the activity of any High school worker, to transform leadership and turn leadership into a transformation of workers' organizational engagement.