Tax Service Office Research Articles

The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons

<span lang="EN-US">This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined</span><span lang="EN-US">.</span>

Pengaruh Asistensi Relawan Pajak, E-Filling, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan di Kantor Pelayanan Pajak (KPP) Pratama Gianyar

This study aims to examine the effect of volunteer tax assistance, e-filing, and tax socialization on the compliance of individual taxpayers (WPOP) in reporting annual tax returns (SPT) at the Pratama Gianyar Tax Office (KPP). This type of research is causal research with a quantitative approach. The population in this study was all individual taxpayers registered at KPP Pratama Gianyar, totaling 288.229 taxpayers. The number of samples in this study was 100, calculated based on the Slovin formula and taken using a proportional random sampling technique. The data used in this study are primary and secondary. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression, the regression equation Y = 60,463 – 0,384+ 0,332 – 0,334 is obtained. The results of this hypothesis test indicate that the e-filling variable has a positive and significant effect on individual taxpayer compliance at the Gianyar Pratama Tax Service Office, while the variables volunteer tax assistance and tax socialization have a negative and significant effect on individual taxpayer compliance at the Gianyar Primary Tax Service Office. Subsequent results show that volunteer tax assistance, e-filling, and tax socialization together have an effect on individual taxpayers (WPOP) in reporting annual SPT at KPP Pratama Gianyar, with a significance value of 0.000 < 0.05 and Fcount > Ftable (7.371 > 3.091).

Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak

This research aims to test and analyze the influence of understanding tax regulations and tax rates on taxpayer compliance (case study at the Bogor Pratama Tax Service Office). This research is quantitative. Data was collected using a questionnaire technique with a sampling technique using convenience sampling. The data analysis techniques used are descriptive, classical assumption analysis tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of this research show that understanding tax regulations and tax rates has a significant and simultaneous effect on taxpayer compliance at KPP Pratama Bogor.

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.

Pengaruh Kualitas Pelayanan Pajak Dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Maumere

The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

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.

Analisis HES Terhadap Implementasi Pajak Kurang Bayar Yang Terdapat Dalam Pasal 13 Ayat (2) Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum Dan Tata Cara Perpajakan

The tax collection system in Indonesia to the self-assessment system, Problems that occur, Tax payers, tend to manipulate the calculation of the taxes they pay so that the tax status is nil. The problems of this research are: 1) How is the implementation of article 13 paragraph (2) Law Number 28 of 2007 concerning General Provisions and Tax Procedures at the Tax Service Office in Bandar Lampung City? 2) What is the Analysis of Sharia Economic Law on the Implementation of Article 13 paragraph (2) of Law Number 28 of 2007 Concerning General Provisions and Tax Procedures At the Tax Service Office in Bandar Lampung City? The method used is qualitative. including the type of field research, after reporting the SPT, the checks and if the calculation results are found that are not appropriate, then the status of underpayment, the office will issue an Underpaid Tax Assessment Letter, Then the Taxpayer pays the deficiency, plus a fine of 2% for 24 months. The concluded that implemented properly and according to Islamic law the administrative sanctions given are a form of giving a deterrent effect to obey and correct mistake, as long as there is no injustice then it is permissible.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pemilik UMKM Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan

The title of this research is "The Influence of Taxpayer Understanding, Use of NPWP, and Taxpayer Awareness on Taxpayer Compliance of MSME Owners at the Pekanbaru Senapelan Pratama Tax Service Office". This research was conducted because of the lack of taxpayer compliance in Indonesia. The purpose of this study was to determine the effect of taxpayer understanding, the benefits of NPWP, and taxpayer awareness on taxpayer compliance of MSME owners. This study uses multiple linear regression analysis techniques. The results of this study are that partially understanding of taxpayers affects taxpayer compliance of MSME owners while the benefits of NPWP, and taxpayer awareness do not affect taxpayer compliance of MSME owners at the Pekanbaru Pratama Senapelan Tax Service Office. Simultaneously the understanding of taxpayers, the benefits of NPWP, and awareness of taxpayers has no effect on taxpayer compliance of MSME owners at the Pekanbaru Senapelan Pratama Tax Service Offic

Tax Audit and Collection on Tax Revenue

This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan. The sampling technique used in this study was the convenience sampling method. The measurement scale used in the time series is the ratio scale. To determine the accuracy of the data, the analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that tax audits have a positive and significant effect on tax revenues, and tax collection has a negative and significant effect on tax revenues.

PENGARUH INSENTIF PAJAK, TARIF PAJAK, PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM MASA PANDEMI COVID-19

Tax is an individual or corporate contribution to the state that is mandatory. One sector that has the potential to contribute to taxes in Indonesia is Micro, Small and Medium Enterprises (MSMEs). The current taxpayer compliance with MSMEs is still relatively low, especially at the West Denpasar KPP Pratama. The purpose of this study is to obtain empirical evidence of the effect of tax incentives, tax rates, and quality of tax service services on individual taxpayer compliance of MSMEs. The theory used in this research is the theory of planned behavior and attribution theory. A total of 100 MSME individual taxpayers were selected as respondents from 7.639 MSME individual taxpayers using the slovin formula registered at the West Denpasar KPP Pratama. The sample research method in this study was accidental sampling. The data analysis technique used is multiple linear regression analysis. The results showed that tax incentives, tax rates and tax service services had a positive effect on individual MSME taxpayer compliance during the COVID-19 pandemic. This research can provide input to the government, especially the West Denpasar Pratama Tax Service Office to improve MSME taxpayer compliance

Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menegah

The research aims to determine the effect of tax incentives, taxpayer awareness, and tax socialization on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs). The research was conducted at the East Denpasar Pratama Tax Service Office (KPP) with a total sample of 98 respondents as individual MSME taxpayers. The data analysis technique used in this research is Multiple Linear Regression Analysis. Based on the results of the analysis it was found that tax incentives, taxpayer awareness, and tax socialization have a positive effect on taxpayer compliance. This shows that by providing tax incentives that are put to good use, adequate awareness of taxpayers, and holding regular tax socialization, the higher the level of compliance of MSME taxpayers.Keywords: Tax Incentives; Taxpayer Awareness; Socialization; Compliance

The Effect of Changes in Layers of Taxable Income Article 17 of the Law on Cost of Goods Sold, Reporting of Individual Tax Returns and Taxpayer Awareness of Income Tax Receipt at the Pratama Sawah Besar One Tax Service Office

This study aims to determine the magnitude of the influence of changes in layers of taxable income Article 17 of the HPP Act, reporting of individual tax returns and awareness of taxpayers simultaneously on income tax receipts at KPP Pratama Sawah Besar One. This study used a quantitative method by distributing questionnaires to 145 respondents and using a purposive sampling technique. Data analysis was carried out by validation test, reliability test, classic assumption test, then the data was tested by multiple linear regression analysis, T test, F test, correlation coefficient (R), and coefficient of determination (R2). The results of this study are based on testing the hypothesis by using the T test and F test, changes in layers of taxable income under Article 17 of the HPP Law, individual SPT reporting and taxpayer awareness have a positive and significant effect on income tax receipts. The test results of the coefficient of determination (R2) of 0.883 can be stated that the Effect of Changes in Layers of Taxable Income Article 17 of the HPP Law (X1), Individual SPT Reporting (X2) and Taxpayer Awareness (X3) on Income Tax Receipts (Y) is 88.3%, the remaining 11.7% is influenced by other variables not examined in this study.

Enhancing Taxpayer Compliance through E-Filing and E-Billing: Evidence from Jayapura, Indonesia

This study aims to empirically examine the impact of E-Filing and E-Billing on individual taxpayer compliance within the context of the Jayapura Primary Tax Service Office in Indonesia. The research adopts a descriptive quantitative approach and includes a sample of 100 individual taxpayers. Primary data is collected through questionnaires administered by the researchers to the respondents. The multiple linear analysis method is employed for data analysis, which includes descriptive statistical analysis, validity test, reliability test, normality test, multicollinearity, heteroscedasticity test, as well as hypothesis testing through the coefficient of determination and partial tests (t-test). The findings of the analysis indicate that both the E-Filing and E-Billing variables positively and significantly influence the level of compliance among individual taxpayers at the Jayapura Primary Tax Service Office.

Effect of work stress and organizational culture on employee performance in service office environment Palembang Ilir west tax

This research aimed to determine the effect of work stress and organizational culture on employee performance in the Palembang Ilir Barat Tax Service Office. The population in this study were all employees at KPP Pratama Palembang Ilir Barat, totaling 145 employees, and all of them were samples in the study using the census method. The results of multiple linear analyses show that work stress and organizational culture positively and significantly affect employee performance. Work stress, on the individual stressor dimension, significantly affects employee performance. There needs to be an evaluation to provide a workload following the job desk and employee responsibilities. If the work in some parts of the division has a more significant number of jobs, then it is necessary to adjust the number of employees according to the needs and workload given. With frequent leadership changes, organizational culture requires employees to get used to the established work rhythm. The change in leadership position is expected to be carried out at least 2-3 years after the change is made. The need for adaptation felt by employees causes a decrease in performance because not all employees can quickly adapt to changes in the ever-changing leadership cycle.

Analisis Pengaruh Kesadaran Wajib Pajak Sanksi dan Tingkat Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak

Taxes are one of the main sources of revenue for the state. In this case, tax revenues are used to fund government spending, including funding in the public interest. Therefore, awareness and compliance of taxpayers is very necessary. This study is a quantitative descriptive study conducted by the Medan Petisah Tax Service Office. The aim of this study is to determine the impact of taxpayer awareness, penalties and understanding of taxation on tax compliance. The population in this study were registered taxpayers at KPP Pratama Medan Petisah, totaling 133,938 people, and 100 respondents were interviewed. The variables in this study are taxpayer awareness (X1), sanctions (X2), taxpayer understanding level (X3), and taxpayer compliance (Y). The method used to collect respondent results using a questionnaire. Results showed that taxpayer awareness and understanding had a significant impact on tax compliance. While the tax penalty variable does not have a significant impact on tax compliance. The results of the t- test gave a p- value 0. 05 for the variables X1, X3, while for the control penalty variable (X2) the p- value was 0.05. The conclusion of this study is that taxpayer awareness, sanctions and taxpayer understanding have a significant impact on tax compliance at KPP Pratama Medan Petisah.

Compliance Risk Management On Indonesian Taxation: Is It As Good As Expected?

This research was conducted on the revised Compliance Risk Management (CRM) of the tax administration by the Directorate General of Taxes (DJP) in 2021 through SE39/PJ/2021. DGT issued guidelines for implementing CRM-based and business intelligence-based supervisory activities. The new policy should be evaluated to find out whether the policy increases the level of tax compliance. This qualitative case study conducted interviews to directly obtain practitioners' data. The research was conducted at the East Jakarta DGT Regional Office, and Jakarta Pulogadung Primary Tax Service Office (KPPP). William Dunns evaluation framework was employed to gain more comprehensive results of effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This study concluded that CRM is not effective to raise the tax compliance rate. In addition, this study proposed several suggestions from the supervisory function executors regarding the future improvement and development of CRM, such as cleaner data. The results of this study can be used as a reference in developing CRM. In addition, other instruments and approaches should be considered to gain wider research insights.

THE DETERMINATIONS OF WILLINGNESS TO PAY TAXES

Abstract – This research aims to provide empirical evidence about the effect of knowledge of tax regulations, awareness of paying taxes, perception of tax system effectiveness, and quality of tax authorities' services toward a willingness to pay taxes. The object of this research is non-employee individual taxpayers registered at the tax service office in Jakarta and Banten. The sampling technique used is non-probability sampling with a convenience sampling method. This study uses primary data, personally administered questionnaires, and electronic and online questionnaires as data collection techniques. There are 138 questionnaires distributed, 131 returned questionnaires, and only 100 questionnaires that can be processed in this study using the multiple linear regression method. The result of this research is only knowledge of tax regulations has a significant positive effect on willingness to pay taxes. Awareness of paying taxes, perception of tax system effectiveness and quality of tax authorities services has no effect on willingness to pay taxes. Our findings indicate that the key point to increase willingness of taxpayer is with increase their knowledge of tax regulations without having to go to tax office or authority’s services.
 Keywords: Awareness; Knowledge; Perception; Services; Willingness.

The Effect of Work Environment and Work Discipline on Employee Performance at the South Cikarang Primary Tax Service Office Through Work Motivation

This study aims to find out 1). Effect of work environment and work discipline on work motivation, 2) Effect of work environment and work discipline on employee performance, 3) Effect of work motivation on employee performance, 4) Effect of work environment and work discipline on employee performance through work motivation. The research was conducted at the South Cikarang Primary Tax Service Office (KPP). The number of respondents was 57 people with event sampling techniques and data analysis using descriptive analysis and path analysis. Research results show that 1). There is an influence of work environment and work discipline on work motivation, 2) There is an influence of work environment and work discipline on employee performance, 3) There is an influence of work motivation on employee performance, 4) Motivation cannot influence work environment and work discipline on employee performance.

Pengaruh Penerapan E-Filing, Self Assessment System, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020-2021)

This study aims to determine the effect of implementing E-Filing, Self Assessment System, and Tax Socialization on Individual Taxpayer Compliance (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of e-filing have a positive and significant effect on the level of Taxpayer Compliance. Self Assessment System have a positive and significant effect on the level of Tax Compliance. Tax socialization have a positive and significant effect on the level of Taxpayer Compliance. Implementation of e-filing, Self Assessment System and Tax socialization have a positive and significant effect together on the Taxpayer Compliance Level.Keywords: Implementation of E-filing, Self Assessment System, and Tax Socialization, Individual Taxpayer Compliance

PENGARUH PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CIKARANG SELATAN

This study aims to examine and analyze the Effect of Taxpayer Understanding, Tax Service Quality and Tax Sanctions on Individual Taxpayer Compliance. The population in this study is individual taxpayers registered with KPP Pratama Cikarang Selatan. The determination of the number of samples in this study used the Slovin formula with a percentage error rate of 10%. with the number of samples used as many as 100 samples. The type of research applied to research is quantitative research through a descriptive approach. The data in this study uses primary data in the form of questionnaire distribution to individual taxpayers registered at KPP Pratama Cikarang Selatan who have income both employees / employees and entrepreneurs using Google forms that will be processed using the SPPS Version 25 program. The analytical methods used in this study are data quality test, classical assumption test, hypothesis test and multiple linear regression analysis. The results of this study show that Taxpayer Understanding, Tax Service Quality and Tax Sanctions simultaneously affect Individual Taxpayer Compliance. Viewed partially, Taxpayer Understanding and Tax Sanctions affect Individual Taxpayer Compliance. however, the Quality of Tax Services does not affect the Compliance of Individual Taxpayers. Thus, the better the understanding of taxpayers and tax sanctions will increase the compliance of individual taxpayers at the South Cikarang Pratama Tax Service Office, while the quality of tax services has not been able to fully improve the compliance of individual taxpayers