Taxpayer Compliance Research Articles

Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance

This study aims to ascertain the effects of tax officer services, tax knowledge, tax payer awareness, and tax penalties on taxpayer compliance. Causal study research is the research methodology employed. A questionnaire was used in this study's data collection process. The study's population consists of taxpayers who own real estate and/or structures in their own names that are used as homes or places of business. Convenience sampling is a non-probability sampling method used in this study. With the use of the SPSS software, a multiple linear regression model was used to examine this research. The study's findings indicate that a number of variables, including taxpayer awareness, tax knowledge, tax penalties, and tax officer services, positively and significantly affect taxpayer compliance. A strong understanding of taxes helps taxpayers comprehend the meaning and intent of the law, which improves compliance. Acknowledging the significance of taxes for the nation's economic progress is a crucial element in enhancing taxpayer compliance. In addition, the presence of imposed tax penalties influences taxpayer compliance, albeit respondents are generally unbiased about this issue. Good service from tax officers also makes a positive contribution to taxpayer compliance because it helps taxpayers fulfill their tax obligations more easily and comfortably.

Pengaruh Sanksi Perpajakan, Tingkat Pendapatan, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

Analysis of Factors That Influence Taxpayer Compliance With Risk Preferences as a Moderating Variable

Analysis of Factors That Influence Taxpayer Compliance With Risk Preferences as a Moderating Variable

Analisis Pengaruh Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak

Tax is phenomenon Which continue develop. Wrong One many business Which used government for reach independence nation and country in financing development Which beneficial for well-being general is taxation. Level obedience must tax Of Batam relatively low like seen on table Of above. Matter This caused although amount WP registered each the year increase, Lots must tax Which register but No convey Letter Announcement Yearly (SPT). increasing obedience must tax care obligation tax is task Which difficult. On research is plan work Which arranged regularly comprehensive in relation with connection between variable, possible findings study for fulfil question study. Research is conducted on a sample, and descriptive statistics can be used to analyze it if the research only needs to present sample data and does not wish to draw conclusions from the population it is sampled from. This study used descriptive testing with several tests carried out using the SPSS 26 program. The results of this study showed that the motivation variable had a significance value of 0.000 and the Education Level Variable (X2) had a significance value of 0.007, this value is less than 0.05 (0.000 < 0 , 05). This means H1 and H2 are accepted. So it can be concluded that motivation (X1) and education level (X2) partially have a significant effect on taxpayer compliance.

Pengaruh Penerapan Konsep Perpajakan Modern terhadap Kepatuhan Wajib Pajak: Studi Pada KPP Pratama Gorontalo

Pengaruh Penerapan Konsep Perpajakan Modern terhadap Kepatuhan Wajib Pajak: Studi Pada KPP Pratama Gorontalo

Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi

This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance.

PENGARUH RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DALAM MENUNJANG PENCAPAIAN TARGET PADA UPTP SAMSAT WILAYAH GOWA

Taxpayer compliance are inspections carried out jointly on the highway by members of the police for efficiency and effectiveness in order to avoid repeated inspections and harm the community (Wulandari, M., & Sulistyowatie, S, 2017), by conduction inspections against taxpayers, besides that field raids are carried out in order to narrow the movement of vehicle tax arrears. This study aims to determine the effect of inspection raids on vehicle tax on taxpayer compliance in paying vehicle taxes as a support for achieving targets at UPTP SAMSAT Gowa Region. In this study using quantitative methods. The data used in this study are primary and secondary data with data collection techniques by using a questionnaire. Samples in this study is 183 community populations who were caught by inspection in Gowa Regency. The data analysis technique used simple linear regression analysis using SPSS 20. Result of the study showing that inspection had a significant effect on taxpayer compliance. Taxpayer compliance will continue to increase when enforced inspection regulary.

Pengaruh Penerapan E-Billing dan E-Filling Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Perpajakan Sebagai Variabel Moderating

The general aim of this research is to understand the impact of implementing E-Billing and E-Filing systems on taxpayer compliance, with taxation understanding as a moderating variable, among individual taxpayers. The study involves a sample of 217.725 individuals, with 100 taxpayers selected as participants from the tax object population. The research methodology employed is an Associative approach, focusing on exploring relationships or influences among variables. Data collection is conducted through questionnaires, consisting of written questions presented to respondents to measure their attitudes, opinions, and perceptions regarding social phenomena. Data analysis is including tests for data quality, classical assumption tests, multiple linear regression, and model feasibility tests involving 100 individual taxpayers. The results of this study indicate that the E-Billing system does not have a significant impact on taxpayer compliance, with a significance value of 0.002 < 0.05 and a t-value of 1.159 < 1.984. Conversely, the E-Filing system significantly influences taxpayer compliance, with a significance value of 0.000 < 0.05 and a t-value of 5.316 > 1.984. Collectively, the implementation of the E-Billing and E-Filing systems has a significant impact on taxpayer compliance, with a significance value of 0.000 < 0.05 and an F-value of 20.714 > 3.09. Respondents' perceptions regarding the taxation understanding variable strengthen the relationship between the implementation of the E-Billing and E-Filing systems and taxpayer compliance.

THE EFFECT OF TAX KNOWLEDGE, TAXATION SYSTEM MODERNIZATIONON MSME TAXPAYER COMPLIANCE IN BANDUNG CITY

One of the main challenges for the government in managing state finances today is the low state revenue from the tax sector. This study aims to develop a conceptual framework of tax knowledge and modernization of the taxation system that can be used to analyze and discuss it as a factor that affects tax compliance. This study uses a purposive sampling technique based on the population of MSMEs in the food and beverage sector in Bandung, Indonesia. The analytical method used is multiple linear regression with SPSS 24. The results show that knowledge of taxation and modernization of the taxation system has a significant effect either, partially or simultaneously. Keywords : Knowledge of taxation, Modernization of the taxation system, taxpayer compliance.

Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM

The primary source of revenue for a country primarily comes from tax receipts. One of the key supports for tax revenue is the tax payments made by micro, small, and medium-sized enterprises (MSMEs). Only now, the tax payments made by MSMEs have been perceived as not contributing maximally to the state's revenue. The government has made efforts to enhance tax revenue by providing tax facilities, aiming to promote fairness and simplify tax administration for taxpayers, with the hope of achieving a sense of justice and administrative efficiency in tax compliance, which is expected to increase the willingness of taxpayers to fulfill their tax obligations. This research is conducted to determine the influence of tax fairness, tax simplicity, and tax knowledge possessed by MSME taxpayers on their compliance with tax obligations based on tax regulations. The independent variables in this study are tax fairness, tax simplicity, and tax knowledge, while tax compliance by MSME taxpayers is tested as the dependent variable. The population in this research includes 50 samples of individual MSME taxpayers in the Kramatwatu District, Serang Regency, Banten. The data collected is processed using the SPSS program with multiple linear regression analysis. The results obtained from this research show that tax fairness and tax simplicity have a significant impact on the tax compliance of individual MSME taxpayers in the Kramatwatu District, Serang Regency. In contrast, tax knowledge does not have a significant influence.

Evaluasi Pengawasan Wajib Pajak Online Marketplace di KPP Pratama Jakarta Pasar Rebo

Recently, people's economic activities have shifted from conventional forms to online forms or what is better known as e-commerce. This is the impact of the rapid development of information and communication technology, especially the internet. People are increasingly interested in shopping online rather than conventionally because shopping online has various advantages, such as: being practical and saving time because you don't need to come directly to the shop to get the goods/services you want, relatively cheaper prices because of the many discounts or promos offered provided, and the quality of the goods is relatively as good as those sold in regular (offline) shops. One form of e-commerce is in the form of online market places, such as: Tokopedia, Shopee, Lazada, and Bukalapak. However, the increase in trader turnover from this online market place was not followed by an increase in tax payments at KPP Pratama Jakarta Pasar Rebo (research location). The Indonesian tax system which implements self-assessment makes tax supervision and audit a tool to increase taxpayer compliance in fulfilling their tax rights and obligations. In this research, the author evaluated tax supervision at KPP Pratama Jakarta Pasar Rebo. Based on theory, there are 5 (five) factors that influence tax supervision, namely: Management Support, Regulations, Account Representatives as tax officers who carry out supervision, Taxpayers, and Information Systems. From the research results, it was found that these factors at KPP Pratama Jakarta Pasar Rebo have been in influencing tax supervision. In this regard, it is necessary to improve the quality of these factors to increase the tax supervision, so that it is hoped that by increasing the tax supervision, taxpayer’s compliance and tax revenues will also increase.

Pengaruh Kualitas Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Relawan Pajak Sebagai Variabel Moderasi

This study aims to examine the effect of the quality of tax authorities' services on individual taxpayer compliance, examine the effect of tax awareness on individual taxpayer compliance, test tax volunteers able to moderate the relationship between the quality of tax authorities' services and individual taxpayer compliance, and test tax volunteers able to moderate the relationship between tax awareness and individual taxpayer compliance. This research is a type of quantitative research with a quantitative descriptive approach. The location in this study is the Sungguminasa Tax Counseling and Consultation Service Office. The sample in this study was 150 with two sample criteria, namely the first taxpayer who has experienced the services of a tax volunteer and the second taxpayer who does not know how to report the Annual Tax Return (SPT). The data used is the type of primary data obtained through the distribution of questionnaires.

Pengaruh Pelaksanaan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Gorontalo

The Influence of Tax Audit Implementation on the Level of Compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office. This study aims to test and determine the influence of Tax Audit Implementation on the Level of Compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office. The conclusion of this study is that there is an influence of tax audit implementation on the level of compliance of Individual Taxpayers at the Gorontalo Pratama Tax Service Office by 31.2% while 68.8% is influenced by other factors that are not tested. The steps that should be taken by Account Representatives and Tax Audit Officers are expected to further improve the implementation of audits in accordance with audit standards, because these audit standards can maintain the quality of audits, so that every year the compliance of Individual Taxpayers will continue to increase.

Implementation of Information And Communication Technology Can Increase Taxpayer Compliance In Reporting PPH 21

This research aims to explore how the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province. By understanding the role and benefits of ICT, it is hoped that effective strategies can be found that can be implemented by several companies in order to increase tax compliance. The method used in this research is qualitative research which examines problems in depth using a non-statistical approach. framework of thought derived from thoughts and literature studies, expert opinions and other sources relevant to the topic of individual taxpayer compliance in reporting PPh 21 in South Sulawesi Province.The results of research conducted show that the implementation of ICT can increase taxpayer compliance in reporting PPh 21 in South Sulawesi Province, which is still not in line with the tax revenue target in 2023. It is still necessary to increase PPh 21 tax compliance by utilizing the role of Information and Communication Technology to significantly increase taxpayer compliance in reporting PPh 21 in Indonesia. In increasing taxpayer compliance in reporting PPh 21, information and communication technology has played an important role. There is a great need for taxpayer awareness regarding the use of e-filing, e-SPT, e-Invoice application, Tax Corner, and consultation and education so that it can help increase taxpayer compliance. Therefore, the government must continue to improve the convenience and quality of tax services to increase taxpayer compliance effectively. Efficiency of the reporting process, increasing knowledge and awareness of taxpayers, as well as reducing operational costs due to the use of ICT. However, to achieve optimal results in taxpayer compliance in South Sulawesi Province, it is necessary to provide adequate training to the community and overcome the challenges of technological adaptation. Such implementation requires support from management, investment in technology infrastructure, and ongoing training.

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak

This research aims to provide empirical evidence that tax payer awareness, tax sanctions, and level of education affect taxpayer compliance among individuals at KPP Pratama Depok Sawangan. In this research, 2 variables are used, namely independent and dependent, where taxpayer compliance is the dependent variable while taxpayer awareness, tax sanctions and level of education are the independent variables. The simple random sampling method is the determination of the sample carried out in this research, where 100 respondent data was obtained as a result of distributing questionnaires. The data used is descriptive quantitative. Data analysis uses descriptive statistical testing, and hypothesis testing uses SPSS software. In this research, it was concluded that tax sanctions, taxpayer awareness, and education level were simultaneously able to influence taxpayer compliance. Furthermore, the taxpayer awareness variable is able to influence taxpayer compliance. The tax sanctions variable is unable to influence taxpayer compliance. The education level variable is unable to influence taxpayer compliance.

TAX ADMINISTRATION SYSTEM AND PAYERS’ COMPLIANCE IN CROSS RIVER STATE, NIGERIA

The research examined the relationship between tax administration and tax payers' compliance in Cross River State, Nigeria. Specifically, it examined the relationship between tax administration (Electronic and tax audit) and tax-payers voluntary compliance, quasi tax-payers compliance and coercive tax-payers compliance in Cross River State. To achieve these objectives, the descriptive research design was used and data was collected from 287 respondents (tax payers) through the administration of a structured questionnaire. The data was presented using descriptive statistics such as percentages, frequencies, analyzing it with linear regression. The results revealed that electronic tax administration and tax audit have significant relationship with voluntary tax compliance, quasi voluntary tax compliance and coercive tax compliance in Cross River State. Hence, the research concluded that tax administration has a significant relationship with tax payers' compliance. The research therefore recommended that Tax authorities should ensure that electronic means of' tax administration like Tax Identification Number is effectively enforced amongst others.

Pengaruh Kualitas Pelayanan, Pemahaman Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pada Wajib Pajak Orang Pribadi di Wilayah Sunter, Jakarta Utara

This study aims to examine the effect of service quality, understanding of taxpayers, and tax sanctions on taxpayer compliance. This research was conducted in the Sunter area of North Jakarta with the Convenience Sampling method using primary data. This research is a quantitative approach by processing questionnaire data using multiple regression analysis methods. The population in this study are individual taxpayers who are in the Sunter area of North Jakarta so that a sample of 100 respondents is obtained. The results “of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance, and service quality has no effect on taxpayer compliance.”

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Perpajakan sebagai Variabel Moderasi

This study aims to determine the effect of taxation knowledge, taxpayer awareness, and tax sanctions on MSME taxpayer compliance with tax socialization as a moderating variable. This study uses the slovin formula for sampling by distributing questionnaires. The data used is primary data sourced from distributing questionnaires to 100 MSME taxpayers in DKI Jakarta. The data analysis method is Moderated Regression Analysis (MRA) which is used to understand whether the effect of the independent variable on the dependent variable is influenced by the moderating variable. This research is a type of causal research that aims to determine the cause - effect between variables. This study uses a quantitative research design to collect a number of data that is useful for explaining the characteristics of each variable with other variables. The results of this study indicate that taxpayer awareness has a positive effect on MSME taxpayer compliance, while the tax knowledge variable, and tax sanctions have no effect on MSME taxpayer compliance. Tax socialization cannot moderate tax knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in DKI Jakarta. Keywords: Taxpayer Awareness, Taxpayer Compliance, Taxation Knowledge, Tax Sanctions, Taxation Socialization.

The Effect of Income, Tax Literacy, Utilization of Tax Applications on MSME Taxpayer Compliance (Empirical Study on MSME Taxpayer Compliance Registered at KPP Pratama Pondok Aren)

This study aims to determine and analyze the Effect of Income, Tax Literacy, Tax Application Utilization on MSME Taxpayer Compliance. This research may contribute to explaining the Theory of Planned Behavior and Technology Acceptance Model. This research contribution is intended for taxpayers, especially MSME actors in fulfilling their tax obligations. As well as being an evaluation material for the government, especially at the Directorate General of Taxes in providing regulations or providing convenience for taxpayers, with the aim of improving in order to achieve the desired tax revenue target. The object used in this study is MSME Taxpayers in the Pondok Aren Pratama Tax Service Office Area. This study used quantitative research methods and used causal research design. Data collection in this study used primary data sourced from the distribution of questionnaires distributed directly and also through google form to respondents consisting of MSME owners. The determination of the number of samples was carried out using the Slovin formula and obtained the results of 100 samples and the sampling method in this study used random sampling. The data analysis used in this study used SmartPLS Version 3.0 software. The results of this study show that the effect of income, tax literacy and the use of tax applications has a positive and significant impact on the compliance of MSME taxpayers KPP Pratama Pondok Aren.

Analisis efektifitas pada integrasi NIK menjadi NPWP terhadap tingkat kepatuhan pajak dalam konteks akuntansi perpajakan (studi kasus KPP Pratama Jember)

In realizing the increase in taxes, many obstacles are faced so that the level of tax compliance is still minimal, which results in taxpayers trying to pay less tax than they should. There are still many taxpayers who do not report and pay taxes. This has caused the government to establish regulations on the integration of Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) with the Single Identity Number (SIN) system in increasing mandatory compliance, which has been regulated in Minister of Finance Regulation Number 112/PMK.03/2022 concerning Numbers. Tax Principals for individual taxpayers, corporate taxpayers and government agency taxpayers. This research uses qualitative methods derived from literature studies, in addition to using primary data, namely data taken by conducting direct interviews with Jember Pratama Tax Service Office (KPP) employees regarding tax revenues from January to August from 2022 to 2023 In the policy of integrating the Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP) or what is called the Single Identity Number (SIN) system. This policy has a positive impact so that there is no need to have a lot of identification for various purposes, so that taxpayers find it easy to do this and increase taxpayer compliance. Furthermore, the Jember Pratama Tax Services Office (KPP) implemented strategies as an effort to increase taxpayer compliance, including education and outreach, improving services, use of technology, law enforcement, and collaboration with related parties.