Tax Sanctions Research Articles

Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Ponorogo

This research aims to determine the influence of taxpayer understanding, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in Ponorogo Regency (Case study of the Ponorogo Samsat joint office). This research uses quantitative methods. The population in this study were motor vehicle taxpayers in Ponorogo Regency, while the number of samples used was 100 respondents. Hypothesis testing is used for multiple linear regression, t-test, F test, and dominant test. Partial research results show that taxpayer understanding significantly affects taxpayer compliance, taxpayer awareness significantly affects taxpayer compliance, and tax sanctions have no significant effect. Simultaneously, taxpayer understanding, taxpayer awareness, and tax sanctions significantly affect taxpayer compliance. The variable taxpayer understanding has a dominant influence on taxpayer compliance.

Pengaruh Penerapan Self Assessment System, Hukum Pajak, Dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajak

The purpose of this study is to find out how the application of self assessment systems, tax laws, and tax sanctions affects the level of compliance with tax obligations. The sample on this study uses purposive sampling methods as well as valid data of 52 tax obligers. Data processing techniques utilize Partial Least Square through the help of SmartPLS 4 application. The results of this study show that self-assessment systems, tax laws, and tax sanctions have a positive and significant impact on the level of compliance with tax obligations. Implications for this study are the need to maintain policies and incentives from the government in particular the Tax Commission by continuing to include taxpayers in the performance of their tax obligation so that it shows a positive impact for the State.

The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance in The Millennial Generation in Karawang with Tax Awareness as Moderation Variable

The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance in The Millennial Generation in Karawang with Tax Awareness as Moderation Variable

The Effect of Tax Socialization, Taxpayer Understanding, And Taxpayer Awareness Individual Taxpayer Compliance, Tax Sanction As a Moderating Variable

The Purpose of this study is to analyze the effect of tax socialization, taxpayer understanding, and taxpayer awareness on individual taxpayer compliance in Jakarta with tax sanctions as a moderating variable. This study uses primary data obtained through questionnaires distributed to taxpayers in Jakarta. The research sample was selected using the simple random sampling method, totaling 158 respondents. The data analysis used in this research is Structural Equation Modeling Smart PLS (SEM-PLS) analysis using the Smart PLS version 4.1.0.1 application. The results of this study are tax socialization and taxpayer awareness have a significant effect on taxpayer compliance, taxpayer understanding has no significant effect on taxpayer compliance, tax sanctions moderate the effect of tax socialization on taxpayer compliance, and tax sanctions cannot moderate the effect of taxpayer understanding and taxpayer awareness on taxpayer compliance.

The Effect of The Implementation of E-Filling, E-Billing And Tax Sanctions On The Compliance Of Individual Taxpayers at KPP Pratama Cirebon Dua

This study aims to examine the influence of the e-filling, e-billing, and tax sanctions systems on the compliance of individual taxpayers. The population in this study is individual taxpayers at KPP Pratam Cirebon Dua. Sampling was carried out using the purposive sampling method. So that the number of samples obtained was 100 respondents. The data analysis technique uses multiple linear analysis with the help of the SPSS 26 program. Before conducting the hypothesis test, a data quality test was carried out which included a validity test and a reliability test, a classical assumption which included a data normality test, a multicollinearity test and a hysteroskedasticity test, then a hypothesis test was carried out through the R2 test, F test and t test. The results of the study show that the implementation of the e-filling system has no effect on taxpayer compliance, while the implementation of the e-billing system and tax sanctions have a positive effect on taxpayer compliance.

Do Indonesia Tax Rules Support Or Hinder Sme’s Tax Conformity?

This study aims to determine the effect of tax knowledge, tax awareness, and tax sanctions on tax compliance in the SME sector in Cirebon City, Indonesia. The population of this study was 2,426 SMEs in Cirebon City, and a sample of 343 was used for analysis, with purposive random sampling employed. This study employs a quantitative approach with SPSS. For testing the analyses employed, this study utilizes a quantitative approach. The findings indicate that tax compliance is significantly influenced by tax knowledge, tax awareness, and tax enforcement among SME actors.

The Effect of Understanding Taxation, Tax Sanctions, Taxpayer Awareness, and Quality of Fiscal Services on Taxpayer Compliance Individual Taxpayers in KPP Pratama Cirebon Satu

The Effect of Understanding Taxation, Tax Sanctions, Taxpayer Awareness, and Quality of Fiscal Services on Taxpayer Compliance Individual Taxpayers in KPP Pratama Cirebon Satu

Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance

This research aims to determine the influence of tax knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. This research was conducted at Madiun State Polytechnic. This type of research is quantitative research. This research uses the Slovin formula to determine the sample size of 85 individual taxpayers at the Madiun State Polytechnic, using a purposive sampling method. The analysis technique used is multiple linear regression. The research results show that tax knowledge and service quality have a positive effect on taxpayer compliance because the higher the level of knowledge and quality of tax services, the easier it is for taxpayers to understand tax regulations and fulfill their tax obligations. Taxpayer awareness does not affect taxpayer compliance because the increase in incidents that frequently occur, especially in the taxation sector, means that taxpayers do not want the taxes they pay to be misused by the tax authorities themselves, so that taxpayer compliance does not increase. Tax sanctions have no effect on mandatory tax compliance because there is still a lack of public awareness of the importance of taxes for smooth development which affects individual taxpayer compliance does not increase.

The Effect of Tax Incentives, Tax Rates, Tax Sanctions, Tax Services, and the Application of SAK EMKM on the Compliance of UMKM Taxpayers during the COVID-19 Pandemic: A Case Study of UMKM Taxpayers Registered at KPP Pratama Ternate

The Effect of Tax Incentives, Tax Rates, Tax Sanctions, Tax Services, and the Application of SAK EMKM on the Compliance of UMKM Taxpayers during the COVID-19 Pandemic: A Case Study of UMKM Taxpayers Registered at KPP Pratama Ternate

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.

Determinants of PBB P-2 Compliance Level in Kendit Village, Kendit District, Situbondo District

Tax literacy is the ability to understand and access tax regulations, this means dealing with taxpayers who have knowledge, awareness and tax compliance. Compliance with the payment of Land and Building Tax in Kendit Village, Kendit District, Situbondo Regency, in this village there is still a lack of public awareness regarding PBB payments. This is proven by the need to be reminded of awareness regarding the time for PBB payments by the village which is enforced by the hamlet head of each hamlet, but when reminded they immediately pay. The first aim of this research is to find out the factors that influence the level of tax compliance literacy on taxpayer compliance. Earth and Buildings. Second, to find out the factors that influence Land and Building Taxpayers. The methodology used in this research is Tax Compliance theory. Tax complaints can be identified from tax compliance in registration, tax compliance in returning notification letters, tax compliance in calculating and paying unpaid taxes and tax compliance in settling arrears. So a Tax Complaint is when a taxpayer fulfills his or her tax obligations and rights. By using hypothesis testing with a significant value of 0.04 to test the findings, it is established that the degree of education affects the factors that determine the literacy level of Land and Building Tax compliance. This study's hypothesis testing with a significant value of 0.45 demonstrates how socioeconomic status affects the factors that determine the literacy level of Land and Building Tax compliance. Hypothesis testing with a significant value of 0.001 in this study demonstrates that taxpayer compliance impacts the factors that determine the literacy level of Land and Building Tax compliance. Through hypothesis testing, this study demonstrates that tax fines have an impact on the factors that determine the literacy level of Land and Building Tax compliance, with a significant value of 0.023. The study's conclusion, which is based on the data examining the effects of socioeconomic status, education level, taxpayer compliance, and tax sanctions on the compliance literacy of P2 Land and Building Taxpayers in Kendit Village, Kendit District, Situbondo Regency, demonstrates that compliance literacy levels rise in direct proportion to socioeconomic status, education level, taxpayer compliance, and tax sanctions.

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.

The Influence of Tax Literacy on Tax Compliance With Tax Sanctions as A Moderating Variable

This research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from various sources from all over, starting from journals, books, scientific articles, and other things that are usually used in every scientific research. The data used is primary data obtained directly through distributing questionnaires as an instrument. This data was collected and then analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Tax Literacy variable can have a positive relationship and a significant influence on Tax Compliance because the P-Values ​​value is positive and is below the 0.05 significance level, namely 0.002. These results indicate that a good understanding of increasing Tax Literacy can make people aware of the importance of taxes, their benefits for the general public, themselves as individuals, and other things. In line with the explanation above, in row d below, the third table of Path Coefficients above also shows similar results if the Tax Sanctions variable can strengthen the influence of the Tax Literacy variable on Tax Compliance because the direction of the P-Vlues value is positive and is below the 0.05 significance level, namely 0,000

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.

Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem pada Kepatuhan Wajib Pajak

Purpose: This research aims to examine the influence of tax knowledge, tax sanctions and system modernization on MSME taxpayer compliance in the East Cengkareng area, West Jakarta. Methodology/Approach: This study used a quantitative approach with data collection techniques by distributing questionnaires and observations. The sample in this study comprised 100 MSME taxpayer respondents who met the criteria for having the largest NPWP in East Cengkareng. A random sampling method was used in this study. Hypothesis testing was performed using multiple linear regression analysis. Results: This study shows that tax knowledge influences taxpayer compliance. Tax sanctions affect taxpayer compliance, and system modernization has no effect on taxpayer compliance. Limitations: The results of this study may only apply to the East Cengkareng area in West Jakarta, and cannot be directly generalized to other regions or the general population. Contribution: This means that taxpayers’ tax knowledge regarding taxation will guarantee that they will be more compliant in carrying out their tax obligations.

Literasi Perpajakan dan Kualitas Pelayanan Homestay

Homestay Kamojang already has several customer segments, but government agency customers require entrepreneurs to have a Taxpayer Identification Number. Likewise, homestay management still needs to have service quality standards. Therefore, community service activities through the Community Service Engagement program for homestay owner communities who join the Kamojang Homestay Association focus on homestay tax literacy and quality of homestay service. The assessment results of homestay tax literacy activities showed that most participants understood local taxes, micro, small, and medium business taxes, tax rates, and tax sanctions related to homestay tax regulations. The homestay service quality literacy assessment results showed that most participants understood the elements of service quality, criteria, and homestay functions. The majority of homestay owners have relatively good service quality elements.

Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan Pajak Dan Sanksi Pajak Terhadap Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada Kpp Pratama Surabaya Gubeng

This study aims to test and analyze the effect of understanding taxation, the quality of tax services and tax sanctions on the motivation of individual taxpayers in paying taxes at KPP Pratama Surabaya Gubeng. In this study using quantitative methods using primary data obtained from questionnaires. The population in this study were taxpayers registered at KPP Surabaya Gubeng. Sampling using purposive sampling technique and the sample size in this study was 100 respondents using the Slovin formula. Data analysis using SmartPLS. The results of this study indicate that service quality and tax sanctions have a positive and significant effect on motivation to pay taxes. Meanwhile, understanding taxation has no effect on motivation to pay taxes.

Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate

Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.

Pengaruh Self Assessment System, Penerapan E-Billing dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Kosambi Tangerang

This research aims to test whether Self Assessment System, Application E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Types of research used in this research is quantitative research using primary data sources. The primary data used in this research is in the form of distributing questionnaires to individual taxpayer registered at KPP Pratama Kosambi Tangerang as much as 100 respondents. Next, the primary data was analyzed using the SPSS 25 application. Simultaneous research results showed that Self Assessment System, Application E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Meanwhile, partial research results show that Self Assessment System has no effect on Individual Taxpayer Compliance, Implementation E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Keywords: Self Assessment Sytem; Application E-Billing; Tax Sanctions and Taxpayer Compliance.