Tax Service Office Research Articles

PENGARUH MOTIVASI WAJIB PAJAK, EDUKASI PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI

This research aims to determine the influence of taxpayer motivation, tax education, and Machiavellian nature on taxpayer compliance with risk preferences as a moderating variable in the service area of the West Ilir Pratama Tax Service Office, Palembang City. The sample used was simple random sampling and could only be used as many as 114 questionnaires from 400 respondents. The data used is primary data. The data collection technique was carried out by distributing questionnaires. The results of this research show that taxpayer motivation, tax education, and Machiavellian traits jointly influence taxpayer compliance. Partially, taxpayer motivation and Machiavellian nature influence taxpayer compliance, while tax education has no influence on taxpayer compliance. MRA hypothesis testing shows that risk preference results are unable to moderate the influence of taxpayer motivation on taxpayer compliance, the influence of tax education on taxpayer compliance, and the influence of Machiavellian traits on taxpayer compliance. Risk preference is only a moderator predictor in the relationship models formed.

Analisis Penerapan Pajak Pertambahan Nilai pada PT. Quantum Mandiri International

The research was conducted using a mixed method between quantitative and qualitative to determine the relationship between inflation and Value Added Tax (VAT). In addition, this research was also conducted to find out how the application of VAT in terms of calculation, payment and reporting stated in the company's Periodic Notification Letter (PNL). This is done to avoid tax sanctions, one of which is the receipt of a Tax Collection Letter (TCL). The independent variable uses inflation and the dependent variable uses VAT. This study uses data on inflation and VAT reported as much as 36 data with the period 2021-2023. Simple linear regression analysis is used in the data processing method and processed using statistical data processing tools. The results of existing data processing show that inflation has a positive impact on VAT. In the February 2021 and March 2021 VAT Periodic Tax Returns there are still corrections caused by errors in making Tax Invoices (TI), resulting in delays in payment and reporting of VAT NPL. Due to this delay, it resulted in the receipt of STP from the Tax Service Office (TSO) and a response has been made by the company to the TCL that has been received. For the April 2021 to December 2023 VAT NPL, the company has paid and reported VAT so that no TCL has been received from the TSO.

Pengaruh Self Assesment System, Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

The tax sector has a dominant role in the economy in Indonesia. The method applied in this research is a quantitative approach (Positivism). This research uses primary data obtained through questionnaires. This study uses the Slovin formula with a margin error rate of 10%, the population in this study was 75,569 and the sample obtained was 100 respondents. This questionnaire was distributed to respondents collected from the Batam Pratama Selatan Tax Service Office (KPP) during the period 2019 to 2023. Self Assessment The system has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H1 accepted. Tax socialization has a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H2 is accepted. Tax sanctions have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H3 is accepted. The Self Assessment System, Tax Socialization, Tax Sanctions simultaneously have a significant effect on individual taxpayer compliance at KPP Pratama South Batam, so H4 is accepted.

ANALISIS PROSEDUR KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT

This study aims to determine the process of resolving value added tax (VAT) overpayments and find out the obstacles faced by taxable entrepreneurs in submitting value added tax overpayments at the West Medan Pratama Tax Service Office. The sample in this study is Value Added Tax Overpayment Data for 2019-2023. Data collection techniques use interview and documentation techniques. The analysis method used is descriptive. Based on the results of this study, it shows that there are still many taxpayers who apply but do not complete the documents according to the tax overpayment procedures requested by KPP Pratama Medan Barat, as well as the implementation of tax overpayment procedures by KPP Pratama Medan Barat in accordance with the procedures of the applicable laws and SOPs. The obstacles faced by the West Medan Pratama KPP are that in practice, starting from the examination until the approval of the application, the level is quite difficult and the administrative data is incomplete, as well as evidence that shows that there is an overpayment of tax, the address is incomplete and the taxpayer has difficulty contacted.

Enhancing Employee Performance: The Impact of Engagement, Job Rotation, Compensation, and Motivation

This research aims to determine the influence of employee engagement, transfers, compensation and motivation on employee performance. Apart from that, you can see the review from an Islamic perspective. The population of this study were employees of the Jakarta Cakung Primary Tax Service Office with a sample size of 89 respondents. The sampling technique uses a non-probability sampling method, with a saturated sampling technique through distributing questionnaires. The data analysis method uses the Partial Least Square Structural Equation Modeling (PLS-SEM) method. The model in this research provides a strong influence with a strong level of relevance in predicting the influence between variables with a large level of suitability. employee engagement has a positive and significant effect on employee performance. Furthermore, mutations have a positive and significant effect on employee performance. Compensation has a positive and significant effect on employee performance. Motivation has a positive and significant effect on employee performance. Managerial Implications Organizations should prioritize enhancing employee engagement through effective communication and involvement in decision-making processes to boost performance. Additionally, strategic employee mutations or transfers can be leveraged to match skills with job roles more effectively. Fair and competitive compensation packages are essential to motivate employees and enhance their commitment.

Analysis Of Factors That Influence Individual Taxpayer Compliance In Jombang Regency

The purpose of this study is to analyze the various factors that influence individual taxpayer compliance individual taxpayers in Jombang Regency. Understanding of tax regulations, WPOP awareness, suitability of tax rates, use of tax applications, and service quality are some of the factors that this study examined their influence on individual taxpayers compliance in Jombang Regency, which is the subject of this study. All individual taxpayers registered with the Jombang Primary Tax Service Office are the population in this study. The sampling strategy used is a simple random sampling of each taxpayer with a taxpayer identification number (Nomor Pokok Wajib Pajak - NPWP). The test was conducted on 100 respondents obtained from calculating the Slovin formula in determining the research sample. This study uses Partial Least Squares (PLS) as a statistical testing tool. Based on the results of the study, understanding of tax regulations does not influence individual taxpayers compliance; individual taxpayer's awareness influences individual taxpayer's compliance; suitability of tax rates influences individual taxpayer compliance; use of tax applications does not influence individual taxpayers compliance; and service quality influences individual taxpayers compliance.

Community Readiness in Implementing E-Government in Online Services at the Pratama Tax Service Office in Palopo City

Community Readiness in Implementing E-Government in Online Services at the Pratama Tax Service Office in Palopo City

Pengaruh Kedisiplinan, Lingkungan Kerja, dan Motivasi terhadap Kinerja Pegawai pada Kantor Pelayanan Pajak Pratama Bandung Tegallega

This study aims to find out and analyze how much the influence of discipline has a significant effect on employee performance at the Bandung Tegallega Primary Tax Service Office. The population of this study is 75 employees of the Bandung Tegallega Primary Tax Service Office. To meet the number of samples, the sampling method in the field uses random sampling techniques. The researcher determined a sample of 75 respondents who were employees of the Bandung Pratama Tax Service Office. As a result, the work motivation of employees is still in the sufficient category, so it needs to be improved so that the performance of employees who are also in the sufficient category can increase. Discipline and Work Environment are classified as good and need to be maintained. Discipline, Work Environment, and Work Motivation each have a significant positive effect on Employee Performance, with Discipline and Work Environment making a major contribution to improving Performance. Overall, these three variables affect Employee Performance by 82%, while the remaining 18% is influenced by other factors that are not studied.

Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears.

The Effect of Taxpayer Awareness, Tax Sanctions, Fiscal Service Quality, and Education Level on Individual Taxpayer Compliance at KPP Pratama Cirebon Dua

The purpose of this study was to investigate the effects of taxpayer awareness, tax sanctions, the quality of fiscal services, and education level on individual taxpayer compliance at the Cirebon Dua Primary Tax Service Office. This type of research is a type of basic research. The population of interest in this study comprises all individual taxpayers registered at the Cirebon Dua Primary Tax Service Office in 2023, totaling 547,405 taxpayers. This study employs the simple random sampling technique for sample selection. Primary data was collected through distributing questionnaires to respondents. Data analysis utilized multiple linear regression conducted with SPSS Version 25 software. The results showed that taxpayer awareness, fiscal service quality, and education level increased individual taxpayer compliance at KPP Pratama Cirebon Dua. However, it was found that tax sanctions had no effect on individual taxpayer compliance.

PENGARUH WORK LIFE BALANCE DAN EMPLOYEE ENGAGEMENT TERHADAP KINERJA LAYANAN DIMEDIASI KEPUASAN KERJA PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA BENGKULU DUA

This research The Influence of Work Life Balance and Employee Engagement on Service Performance is Mediated by Job Satisfaction in Bengkulu Dua Pratama Tax Service Office Employees either eksogen or endoogen. Based on the results of the research and discussion described above, the results can be concluded as follows: 1. Shows that there is a positive relationship between work life balance and service performance 2. There is no influence between employee engagement on service performance 3. There is not influence between work life balance on job satisfaction 4. There is an influence between employee engagement and job satisfaction 5. There is no influence between job satisfaction and service performance 6. Job satisfaction does not mediate the influence of work life balance on service performance, 7. Job satisfaction does not mediate the relationship between employee engagement and service performance, this is indicated by the T statistic value of 1.587 (<1.967) and the significance value of p 0.113 (>0.05). This value shows that H7 is rejected. Keywords: Work Life Balance, Employee Engagement, Service Performance and Job Satisfaction

PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

This research aims to analyze whether there is an influence between the application of the e-filing system, the level of understanding of taxation, and taxpayer awareness on taxpayer compliance at the Serpong Primary Tax Service Office. The approach used in this research is a quantitative approach. The population in this study were taxpayers registered at the Serpong Primary Tax Service Office. The data used is primary data obtained through questionnaires to respondents. The sample in this study was obtained using the convenience sampling method with the slovin formula, so that 100 samples were obtained. The data analysis method used is multiple linear regression analysis using SPSS version 20. The results of this study indicate that the application of the e-filing system affects taxpayer compliance, the level of understanding of taxation affects taxpayer compliance, and taxpayer awareness affects taxpayer compliance

Evaluation Of The Application Of Income Tax On Rent For Domestic Taxpayers After The Enactment Of Psak 73: A Case Study At The Madya Tax Service Office West Jakarta

This thesis discusses the evaluation implementation of income tax on rent for domestic taxpayers after the enactment of PSAK 73: a case study at the West Jakarta Madya Tax Service Office to ensure the gap among the current conditions that need to be followed up to provide suggestions for improvements in taxation and the Madya KPP. The research method used is qualitative with a case study approach. Respondents in this study consisted of Account Representatives and Taxpayers at the West Jakarta Madya Tax Service Office. The data used in this research consists of primary data and secondary data. Data collection was carried out through document analysis and interviews. Qualitative data analysis is carried out by involving data reduction, data presentation, and conclusion. The results of the study concluded that the implications of PSAK 73 for the tax treatment of rent for domestic taxpayers include recognizing rent as an asset and liability and increasing transparency and fairness in financial reporting. The main challenge faced by the West Jakarta Madya Tax Service Office in ensuring PPh compliance on rent after the enactment of PSAK 73 is the lack of Taxpayer understanding of the implications of this standard and the complexity that makes it challenging to fulfill tax obligations. Steps to overcome the problem of implementing income tax on rent include increasing taxpayer understanding, strengthening the audit function, collaborating with related institutions, and issuing guidance from the tax authorities.

Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM

This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates and tax calculation methods in PP article 23 of 2018 simultaneously affect the level of taxpayer compliance of UMKM employees at service offices—Central Maluku tax. Meanwhile, from partial testing, it was concluded that changes in tax rates and tax calculation methods in PP Article 23 of 2018 had. A partial effect on the level of taxpayer compliance of UMKM employees at the Central Maluku tax service office.

Analisis Persepsi Karyawan Pada Penerapan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmoni Sasi Peraturan Perpajakan (Studi Persepsi Karyawan WNJ.ID tentang Penggunaan Nomor Induk Kependudukan (NIK) Sebagai Nomor Pokok Wajib Pajak (NPWP))

Tax, which is defined as a contribution to the state that can be enforced through law, has two functions, namely the budgetary function and the regular function. As a budgetary function, taxes act as a source of state revenue, which can then be used to finance state activities. Therefore, the size of the tax that can be collected has very important implications for the number and quality of activities that can be carried out by the state. The tax ratio in Indonesia is low because Indonesian citizens are less aware of registering with the Tax Service Office (KPP) and obtaining a Taxpayer Identification Number (NPWP), so that there are many economic activities that should be tax objects but are difficult or cannot be detected by the tax authorities. The growing shadow economy activities can cause state losses, because shadow economy actors are generally separated from the tax authorities, thus eliminating the obligation to pay taxes. The taxation system in Indonesia which is self-assessment in nature encourages taxpayers to have self-awareness to report and pay their tax obligations in their role and support state revenues in order to achieve the common welfare of the people. To report and pay tax obligations, taxpayers must have a Taxpayer Identification Number (NPWP) as tax identity. Taxpayer Identification Number (NPWP) is a number given to taxpayers as a means in tax administration which is used as personal identification or Taxpayer identity in carrying out their tax rights and obligations, Taxpayer Identification Number (NPWP) is a means in tax administration which used as personal identification or taxpayer identity, each taxpayer is only given one taxpayer identification number. Taxpayer identification numbers are also used to maintain order in tax payments and in supervising tax administration, so that taxpayers' Taxpayer Identification Numbers (NPWP) obtain several other direct benefits, such as paying taxes in advance (installments\tax credits) on external taxes. paid when the taxpayer goes abroad, as a requirement when processing a trading business permit (SIUP), and as one of the conditions for creating a checking account at banks, taxpayers who do not register to obtain a taxpayer identification number are subject to witnesses in accordance with the provisions of tax laws and regulations. The survey results show that respondents have a positive perception regarding the benefits of the policy of integrating Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) in increasing efficiency and ease in processing tax documents, verifying identity, the number of documents that need to be prepared, and access to services. online tax.

Mechanism of Application for Overbooking Via E-Pbk for Errors in Filling in E-Billing Data at the Pratama Tax Service Office xxx

Mechanism of Application for Overbooking Via E-Pbk for Errors in Filling in E-Billing Data at the Pratama Tax Service Office xxx

PENGARUH PENERAPAN PMK-59/PMK.03/2022 TERHADAP PENERIMAAN PPN PADA KPP PRATAMA KEBAYORAN BARU SATU

The aim of writing this scientific work is to research and evaluate the impact of the implementation of the Republic of Indonesia Minister of Finance Regulation (PMK) Number 59/PMK.03/2022 on domestic Value Added Tax revenues in government agencies in the working area of ​​the Jakarta Kebayoran Baru Satu Primary Tax Service Office. The research population included 194 taxpayers (WP) of government agencies located in the working area of ​​KPP Pratama Jakarta Kebayoran Baru Satu, including Senayan Subdistrict with 46 WPs, Petogogan Subdistrict 30 WPs, Selong Subdistrict 105 WPs, Rawa Barat Subdistrict 2 WPs, and Gunung Gunung Subdistrict as many as 11 WP. The data source used in the research is primary data known from the State Revenue Module of the Jakarta Kebayoran Baru Satu Primary Tax Service Office. The research method used is a quantitative approach with descriptive methods. The results of the research show that the implementation of PMK-59/PMK.03/2022 has a positive impact on domestic Value Added Tax revenues in government agencies.

The Effect of Tax Advisor’s Interpersonal Communication Effectiveness on Taxpayer Satisfaction Levels

This research aims to analyze the influence of the effectiveness of tax instructor’s interpersonal communication on the level of taxpayer satisfaction at the North Makassar Primary Tax Service Office. Interpersonal communication is measured based on openness, empathy, supportiveness, positiveness, and equality, while taxpayer satisfaction is measured based on expectations, disconfirmation, and performance. The research method used was quantitative with a population of taxpayers who consulted at the North Makassar Pratama Tax Service Office helpdesk, with a sample of 100 respondents. Data analysis was carried out using validity, reliability, classical assumptions and simple linear regression tests. The research results show that tax instructor interpersonal communication has a positive and significant effect on taxpayer satisfaction with a significance value of 0.000 and a regression coefficient of 0.402. The conclusion of this research is that the effectiveness of tax instructors' interpersonal communication increases taxpayer satisfaction at the North Makassar Primary Tax Service Office.

Factor Analysis of the Influence of Tax Knowledge and Taxpayer Awareness on Individual Taxpayer Compliance at KPP Yogyakarta

The aim of this research is to determine the influence of tax knowledge and taxpayer awareness on individual taxpayer compliance. The theoretical basis used is attribution theory. This type of research is quantitative. Primary data and secondary data were used to collect data by conducting surveys and distributing questionnaires to KPP Yogyakarta taxpayers. The sampling technique in this research was purposive sampling. Data collection was carried out by distributing the Google Form link via WhatsApp social media. The number of questionnaires processed was 100 respondents. The results of this research indicate that tax knowledge and taxpayer awareness have a positive effect on individual taxpayer compliance at the Yokyakarta Tax Service Office.

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.