Taxpayer Compliance Research Articles

Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness

This study dives into the complex dynamics of taxpayer compliance, investigating the interactions between knowledge, taxation socialization, and awareness in the context of fiscal control. To recognize the critical significance of taxpayer compliance to ensure economic stability, the study emphasizes the symbiotic relationship between legal requirements, societal influences, and individual comprehension. The study plays a critical influence on social norms and the moderating role of taxpayer awareness. The study prioritizes an enhancement to compliance modalities by giving theoretical underpinning and raising significant recommendations for government, tax officers, and researchers to ensure economic growth and development. The study used a structured questionnaire through purposive sampling to choose two and eleven (211) taxpayers within the Kumasi Metropolitan. The study revealed a positive correlation between tax knowledge and compliance. This study shows that socialization on taxpayer compliance has a positive significant impact. The effect of tax knowledge and tax socialization on taxpayer awareness is crucial, resulting in improved compliance. The study recommends efforts to improve tax socialization, counseling on the relevance of paying taxes; and intensifying educational agendas to raise residents’ understanding of taxation. Finally, the findings show the proactiveness and the potential to significantly enhance tax compliance and knowledge among Ghanaian taxpayers.

Understanding Taxpayer Compliance of MSMEs in Makassar City during the Pandemic through Determinant of Tax Rate and Tax Understanding

This study aims to identify and analyze the influence of tax rates and tax understanding on tax compliance among SMEs in Makassar City. This is crucial considering the economic conditions impacted by the COVID-19 pandemic, where SMEs are among the most vulnerable sectors. Data for this research were obtained from 391 MSMEs in Makassar City who were willing to participate as respondents. This will provide valuable insights for future practitioners in designing more effective and sustainable tax strategies for SMEs. The research employed primary data through direct field research, providing an in-depth understanding of the challenges faced by SMEs in fulfilling their tax obligations. It is hoped that the findings of this research will make a significant contribution to tax practitioners and decision-makers in designing more targeted policies to support SMEs' sustainability in this uncertain time. The results indicate that tax rates have a positive and significant effect on tax compliance, as well as tax understanding having a positive and significant influence on tax compliance when viewed partially. It is important to continue raising awareness about the importance of tax compliance among all stakeholders, whether through public campaigns, seminars, or workshops. Such awareness initiatives can enhance the understanding of the importance of paying taxes accurately and on time.

MSME Tax Socialization for Pakuncen Village Communities

In the process of realizing optimal taxpayer compliance in paying taxes, of course the basic factor is the taxpayer's own awareness. Because in fact Taxpayer awareness in paying taxes is the main key to the success of government programs in increasing state income through taxes. Tax outreach for Micro, Small and Medium Enterprises (MSMEs) is very important to help business actors understand their tax obligations. The MSME Tax socialization activity is carried out. The method used in this community service is carried out in several stages. The first stage is identification to find out priority issues that will be resolved through this service. The identification stage was carried out by interviewing MSMEs in Pakuncen Village. The results of this activity introduced MSME Tax to mothers who have businesses so that residents in Pakuncen Village are aware of the importance of taxation, especially for mothers who are working hard. From this socialization there were several participants who felt enthusiastic about the introduction of this taxation because according to the participants they had never before known about the MSME Tax. This is very helpful and motivates local residents to be more active in entrepreneurship so that they can increase their tax obligations because previously socialization has been carried out, in the future there will be more sustainable assistance.

EFFECTIVINESS OF USING E-FILLING AND TAXPAYER’S COMPLIANCE LEVEL IN REPORTING SPT AT THE SELONG TAX SERVICES, EXTENTION AND CONSULTATION OFFICE (KP2KP SELONG), DURING 2011-2020

The aim of the study was to analize of the effectiveness of using e-filling and the level of tax payer’s compliance in reporting SPT before and after using e-filling at The Selong Tax Services, Extention and Consultattion office (KP2KP Selong) during 2011-2020. The data is secondary data such as the number of registered tax payers, the number of tax payer reporting and not reporting SPT during 2011-2020. Based on data anlayses it is known that both before and after using e-filling in reporting SPT has not cange significantly, and is still classified as very law. The average SPT reporting during 2011-2017, before using e-filling, was 37% (very law catagory), and after using e-filling, 2018-2020, is 38,20% (still very law catagory). So using e-filiing is not efektive yet. The Compliance of tax payer, in term of percentage of reporting SPT, even thoug there was increase in SPT reporting of 1.20%, after using e-filling, is very law catagory. The law level compliance of the taxpayer in reporting of SPT due to lack of awareness and lack understanding of modern tax system.There needs to be continuity of conselling or dissamination of the modern tax system and use of e-filling to taxpayer.

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kpp Pratama Pekanbaru Tampan

This study aims to determine the effect of tax incentives, understanding of taxation and tax services on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. Apart from that, this research is expected to become material for consideration at KPP Pratama to consider tax incentives and provide an understanding of taxation to users and serve tax users well. The method in this study uses quantitative methods. The population in this study is the tax payer users at KPP Pratama Pekanbaru, amounting to 100 respondents. The sampling technique uses purposive sampling, namely the entire sampling is based on the objectives and considerations of the researcher. Data that can be processed using SPSS 26 Software. The results of this study explain that tax incentives, understanding of taxation and tax services partially and simultaneously have a positive and significant effect on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. The magnitude of the influence of tax incentives, understanding of taxation and tax services with an Adjusted R Square value of 83.9%.

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.

Pengaruh E-Samsat Dan Samkel Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Sukabumi

This study aims to determine whether there is an effect of E-Samsat and Mobile Samsat on compliance of motor vehicle taxpayers in Sukabumi City. The method used is quantitative method with descriptive research type. The sample in this study were 100 motor vehicle taxpayers registered with the UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi using nonprobability sampling techniques. The data collection technique used a questionnaire using a 1-5 Likert scale instrument that had been tested for validity and reliability. Data processing using microsoft office excel and SPSS version 25 program then the data is analyzed by descriptive statistical test, instrument test, classical assumption test, partial test (t-test), simultaneous test (F-test), and determinant coefficient test (R2). The data analysis technique used to answer the hypothesis is multiple linear regression with the help of SPSS version 25. Based on the results of the simultaneous hypothesis test (F-test), it shows that the proposed hypothesis is accepted because it shows positive and significant hypothesis test results. This means that E-Samsat and Mobile Samsat have an effect on motor vehicle taxpayer compliance. The results of partial hypothesis testing (t-test) show that E-Samsat has an effect on motor vehicle taxpayer compliance. while Mobile Samsat has no effect on motorized vehicle taxpayer compliance.

The Effectiveness of Receipt-Based Taxation Systems: Case Studies and Analysis

Receipt-based taxation systems have emerged as a promising alternative to conventional taxation systems in recent years. Despite the simplicity of the concept, their implementation and effectiveness across different countries remain not fully understood. This research aims to analyze the effectiveness of receipt-based taxation systems through case studies and cross-country analysis. The research methodology includes a comprehensive literature review, quantitative data analysis, and in-depth case studies of several countries that have adopted this taxation system, such as Brazil, South Korea, and Greece. Key success factors and implementation challenges are identified, including taxpayer compliance, information technology integration, and supportive regulations. The findings indicate that receipt-based taxation systems can increase tax revenue and reduce tax evasion when implemented properly. However, the success of these systems heavily depends on a country's economic, social, and political context. This study provides valuable insights for policymakers and researchers in the field of taxation by identifying best practices and lessons learned from the experiences of these countries. Additionally, the research explores the potential impact of receipt-based taxation on economic growth, business competitiveness, and administrative costs. It also discusses the role of digital technologies in facilitating the implementation and monitoring of such systems. Overall, this study contributes to the understanding of innovative taxation approaches and offers practical recommendations for countries considering the adoption or refinement of receipt-based taxation systems.

Pengaruh Kualitas Laporan Keuangan, Debt Maturity dan Tangibility Terhadap Efisiensi Investasi Pada Perusahaan Food and Baverage yang Terdaftar di Bursa Efek Indonesia

Pengaruh Kualitas Laporan Keuangan, Debt Maturity dan Tangibility Terhadap Efisiensi Investasi Pada Perusahaan Food and Baverage yang Terdaftar di Bursa Efek Indonesia

PENGARUH PENGETAHUAN PAJAK, KEADILAN PAJAK, DAN SANKSI PAJAK PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KPP BINJAI

This research aims to analyze the influence of tax knowledge, tax justice, tax sanctions on UMKM taxpayer compliance at KPP Pratama Binjai. The population of this research is UMKM taxpayers in Binjai who are registered at the Binjai KPP. The sample for this research is data on UMKM at KPP Binjai and tax revenues for 2017-2020 at KPP Binjai. The analytical method used is multiple linear regression analysis using the SPSS version 25 application. The results of the research show that the Tax Knowledge variable has a significant positive effect on taxpayer compliance, so that the higher the level of tax knowledge, the more obedient they will be in paying taxes. The Tax Fairness variable has a significant positive effect on Taxpayer Compliance. This proves that the more fair perceptions about taxation are formed, the higher the level of Taxpayer Compliance. The Tax Sanctions variable has a significant positive effect on Taxpayer Compliance, this proves that if the Government gives sanctions to people who do not comply with paying taxes then people will be encouraged to pay taxes.

PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN SAMSAT TALIWANG

This research aims to examine the influence of taxpayer awareness, tax knowledge, tax sanctions and service quality on taxpayer compliance in paying motor vehicle tax at the Samsat Taliwang office. This research uses a sampling technique with a purposive sampling method, namely using a population that has predetermined criteria to be used as a sample. The sample in this study numbered 97, namely tax payers in West Sumbawa Regency. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. The results of this research show that Taxpayer awareness has a positive and significant effect on taxpayer compliance. Tax knowledge influences taxpayer compliance. Partial tax sanctions do not have a significant effect on taxpayer compliance. Partial service quality does not have a significant effect on taxpayer compliance. Based on the hypothesis test, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax sanctions and partial service quality do not have a significant influence on taxpayer compliance.

Analisis Faktor-Faktor yang Mendorong Kepatuhan Wajib Pajak di Kalangan Mahasiswa: Studi Kasus Universitas Pamulang

This research aims to analyze the influence of tax knowledge, tax awareness and the implementation of the e-filling system on taxpayer compliance for the 2024 period, especially for Pamulang University undergraduate Accounting study program students who have studied taxation. The total population with a sample of 214 respondents was followed by students in semesters 2 (two) and 6 (six). This research data was analyzed using multiple linear regression analysis. The data was processed using SPSS 22 which showed the results that the variables of tax knowledge, tax awareness and implementation of the e-filling system simultaneously had a significant effect on taxpayer compliance. Meanwhile the research results of the tax knowledge variable and the implementation of the e-filling system do not have a partially significant effect on taxpayer compliance, and the tax awareness variable has a partially significant effect on taxpayer compliance.

The Impact of Service Quality and Tax Socialization on Taxpayer Awareness Performance: Case from Mimika Papua, Indonesia

Taxation plays a crucial role as the largest source of income for governments, including local governments such as Mimika Regency, Papua Province. Therefore, the impact of Tax Socialization, Taxpayer Compliance and Awareness, and Service Quality on Taxpayer Service Performance remains relevant to be studied. This study employs an empirical test with 100 taxpayer respondents in Mimika Regency, Papua Province, Indonesia. Hypothesis testing was conducted using Structural Equation Modeling – Partial Least Square (SEM-PLS). The results of the test prove that service quality, tax socialization, and taxpayer awareness have a positive influence on taxpayer compliance. Service quality, tax socialization, and taxpayer awareness also have a positive influence on service performance. Taxpayer compliance does not have a positive influence on service performance, but taxpayer awareness does. The theoretical implications of this research information serve as a guide for researchers to develop tax and tax knowledge, and the determinants of non-compliance can be used for future research. From a policy maker's perspective, this information will assist tax authorities in developing tax education programs.

Pengaruh Love of Money, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This research was conducted to determine the influence of Love of Money, Tax Knowledge and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance among Bachelor of Accounting students at Pamulang University. The number of appropriate samples in this research was 66 students between semesters 2-7 of the Accounting Study Program. This research uses primary data, namely data in the form of opinions from research subjects (respondents) using a survey by filling in the G-Form Questionnaire. The results of filling in the Questionnaire get the percentage results for each existing variable. These results reveal that Love of Money, Tax Knowledge and Taxpayer Awareness have an influence on Motor Vehicle Taxpayer Compliance.

USE OF E-FILLING AND E-FORM AS A MEASURE OF WPOP AND WP AGENCY COMPLIANCE

This study aims to find out and analyze how taxpayers comply in reporting annual tax returns using e-filing and e-form at KPP Pratama Seberang Ulu Palembang. This study used quantitative descriptive data analysis techniques. The source of data used in this study is secondary data in the form of the number of individual and corporate taxpayers who report annual tax returns at KPP Sebrang Ulu Palembang. The data collection technique used in this study is documentation. The population in this study is the number of compliance of individual taxpayers and entities who have filed annual tax returns at KPP Pratama Sebrang Ulu Palembang after the implementation of e-filing and e-form until now. The sample in this study is the amount of compliance of individual and corporate taxpayers who report Annual Tax Returns at KPP Sebrang Ulu Palembang for 2018-2023 using a saturated sampling method. The results showed that the use of e-filling for individual taxpayers is less effective and for corporate taxpayers is not effective while the use of e-form is very ineffective for individual and corporate taxpayers

Determinan Kepatuhan Wajib Pajak UMKM Dengan Modernisasi Sistem Administrasi Perpajakan Sebagai Variabel Moderasi

Purpose: This research aims to analyze and test the influence of tax understanding, tax policy and tax sanctions on taxpayer compliance in UMKM with modernization of the tax administration system as a moderating variable. Methodology/approach: Associative research using a quantitative approach. This study uses survey methods and questionnaire techniques which are distributed directly or online to UMKM actors. The total data that met to be analyzed amounted to 123 and were analyzed using the Smart Partial Least Square. Findings: The results of the research state that tax policy and tax sanctions influence taxpayer compliance in UMKM. Practical implications: This research is important because it can provide input to the Directorate General of Taxes regarding UMKM taxpayers. Originality/value: Adding the tax administration system modernization variable as a moderating variable to determine the factors that mediate behavioral intentions with actual behavior.

INNOVATION SYNERGY, SOCIAL CAPITAL, AND SOCIETY PARTICIPATION IN CREATING TAXPAYER COMPLIANCE IN INDONESIA

The issue of tax compliance is significant because if taxpayers do not comply, it can lead to actions for tax avoidance, evasion and disregard will ultimately hurt the state, specifically the absence of income tax revenues from taxpayers who should comply and fulfill their duties as upstanding citizens. This research is quantitative and descriptive. Quantitative analysis uses empirical investigations that gather, examine, and present data in numerical form rather than narrative form. The population in this study is the Indonesian people, then, the sample will be determined using Purposive sampling and the requirements for working or paying taxes in Indonesia. A questionnaire served as the research instrument. which was distributed via Google form and collected 451 responses according to criteria from 573 respondents' answers. Questionnaire data processing uses a partial least squares approach. Primary data was obtained from distributing questionnaires. Reliability testing was carried out to determine the consistency of respondents' answers from time to time, as well as validity testing to determine whether the questionnaire was valid. In Indonesia, the reliability and validity of respondent response data were tested showed that all question items were declared reliable and valid. In this study, social capital and innovation have a direct effect on taxpayer compliance, and social capital and society participation have a direct relationship effect on innovation. Innovation mediates social capital and society participation.

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN ACEH TENGGARA

Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes

The Legal Aspects Fulfillment of Tax Responsibilities for Micro and Small Enterprises Established as Individual Company

An Individual Company is a new legal entity intended for Micro and Small Enterprise (MSE) actors to obtain legal entity status. However, based on the taxation perspective, establishing an Individual Company raises the consequence of tax imposition on one party that is substantially the same entity, namely MSEs as Individuals and Individual Companies as Legal Entities. This study intends to examine the taxation responsibility attached to the Individual Company as a law entity so taxpayers can carry out their tax obligations. The study method used is normative juridical with descriptive-analytical research specifications and qualitative juridical data analysis. The results of this study indicate that MSE actors who establish themselves as Individual Companies are given Corporate Taxpayer status with all its legal consequences. Direktorat Jenderal Pajak (DJP) needs to make adjustments and relax the Rights and Obligations of Corporate Taxpayers in the form of Individual Companies so that the tax self-assessment system is still implemented effectively, easily, and efficiently for taxpayers so that it has an impact on legal certainty and increases the level of taxpayer compliance.

Regulations on Access to Financial Information to Improve Taxpayer Compliance with Law No. 9/2017 and its Implementation Rules

<p>The purpose of this research is to explore and analyze regulations for access to financial information for tax purposes to increase taxpayer compliance. The research approach in this study is qualitative normative based on literature and field studies in the form of collecting access data and following up on inbound and domestic AEOI based on access to information by tax administration. This study finds that for easy access to financial information for tax purposes both in the context of AEOI and the implementation of the tax laws, Law No. 9/2017 authorizes access to financial information to the Director General of Taxes (DGT) by setting aside the confidentiality of financial information in the Law of Tax Procedures and the Banking Law, access to banking financial information has positively increased tax compliance, but compulsory reporting of accounts with minimum balance of Rp1 billion have the potential to trigger rush of bank funds. On the other hand, it had reduced the effectiveness of Law No. 9/2017 to increase tax compliances for individuals who have accounts’ balance less than Rp1 billion at the end of the reporting calendar year. It can be suggested to amend the formulation of the provisions of Article 2 paragraph (3) of Law 9/2017 refers to the Common Reporting Standard (CRS) which must contain financial information, including NPWP with NIK (Resident Identification Number) for certainty and to eliminate doubts.</p>