Taxpayer Compliance Research Articles

The Influence of Understanding Tax Regulations, Tax Socialization, and Fiscus Services on Mandatory Compliance E-Commerce Tax

This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multiple linear regression analysis, coefficient of determination and model feasibility test (F test). Based on the results of data analysis , the variable understanding of tax regulations, tax socialization and tax service services have a positive effect on e commerce taxpayer compliance. Suggestions that can be given from the results of this research are that the Tax Service Office (KPP) ca n carry out outreach by increasing online guides that are easy to access, optimizing counseling and conducting additional train ing for tax officers to establish mechanisms for more effective supervision and for further researchers to explore deeper into th e psychological and social aspects of taxpayer involvement.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kota Jambi

Currently, taxes are the main source of funding for the Indonesian government. In reality, tax sector revenues represent only a small portion of total revenues. In order for the government to implement development projects in Indonesia, taxpayers must pay their taxes on time. The aim of this research is to determine the variables that influence individual taxpayer compliance in Jambi City. This research uses multiple linear regression analysis as data analysis. The results of the research show that simultaneously and partially individual taxpayer compliance is influenced by tax amnesty, tax sanctions, and tax knowledge in Jambi City

PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN SYSTEM E-FILING TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA TAMPAN PEKANBARU

This research aims to test the influence of the level of taxpayer compliance on tax revenue at KPP Pratama Pekanbaru Tampan, to test the influence of tax knowledge on tax revenue at KPP Pratama Pekanbaru Tampan. Test the effect of the e-filing system on tax revenue at KPP Pratama Pekanbaru Tampan. This research method is quantitative research, namely research using numbers as a measuring tool to measure a research object. The results of this research show that the level of taxpayer compliance (X1) has a positive effect on the tax revenue variable. This means that the more taxpayers comply with their tax obligations, the more tax revenues will increase. Tax knowledge (X2) has a positive effect on the tax revenue variable. This means that the higher the tax knowledge, the more orderly the tax reporting will be and the tax revenue will increase. The e-filing system has a positive effect on the tax revenue variable. This means that the easier it is for taxpayers to use the e-filing system, the more they will comply with reporting and paying taxes so that tax revenues will increase.

Optimizing Tax Revenue on the Development of E-Commerce in the Digital Economy Era in Indonesia

The development of e-commerce in Indonesia has become one of the main drivers of economic growth in the digital era. However, the challenges faced in optimizing tax revenues from this sector require the right strategy. This article uses a qualitative approach to explore the challenges and solutions in optimizing tax revenues for the development of e-commerce in the digital economy era in Indonesia. Through a qualitative research approach and literature study research methods, the research results show thatThe development of e-commerce in Indonesia has had a positive impact in terms of increasing tax revenues and a negative impact in terms of tax system regulations.The main challenges include regulatory discrepancies between countries, ineffective implementation of tax technology, and the need to increase awareness and compliance of taxpayers. This challenge can be overcome by developing consistent regulations, implementing information technology, and educating taxpayers. With this research, it is hoped that tax revenues from the e-commerce sector in Indonesia can be optimized and make a significant contribution to national economic growth in Indonesia.

DAMPAK PELAKSANAAN KEBIJAKAN PENGHAPUSAN SANKSI PAJAK TERHADAP PENERIMAN PAJAK PENGHASILAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Studi Kasus di KPP Pratama Muara Bungo )

The main objective of this research is to determine the impact of implementing the policy of eliminating tax sanctions on income tax revenues and individual taxpayer compliance at KPP Pratana Muara Bungo.This type of research is a case study. Data was collected through documentation techniques. Data analysis in this research uses descriptive analysis. Income tax revenue is measured using a comparison from year to year. Registration compliance is measured using the percentage of additional registered WPOP. Payment compliance is measured using the additional percentage of taxpayers who make tax deposits on annual income tax returns for underpayments. The research results show that the implementation of the policy of eliminating tax sanctions does not have a partial impact on income tax revenues and individual taxpayer compliance. This can be seen from the low tax revenues in the year after the policy of eliminating tax sanctions was implemented and the low number of people applying for registration to eliminate tax sanctions as well as the low number of taxpayers who deposited tax on annual income tax returns for underpayments.

Factors Affecting Corporate Taxpayer Compliance in Central Maluku Regency

This study aims to analyze the effect of E-Invoice, E-Filling, E-Billing and E-SPT on taxpayer compliance. This study used quantitative research methods with Partial Least Square (PLS) analysis tools samples used by 35 respondents. The results showed that the E-Invoice system has a positive and significant influence on taxpayer compliance. E-Filling also has a positive and significant influence on taxpayer compliance. Furthermore, E-Billing has a positive and significant influence on taxpayer compliance. And E-SPT has a positive and significant influence on taxpayer compliance

Service Quality and Organizational Culture on Taxpayer Compliance

This research analyzes the influence of service quality and organizational culture on taxpayer compliance. The research approach used is quantitative research using survey methods. The data collection technique used in this research was a Likert scale questionnaire. The research sample comprised 100 taxpayer respondents at the Sumedang Regency Primary Tax Service Office. The research results show that service quality and organizational culture partially and simultaneously influence taxpayer compliance. This research contributes to understanding the factors influencing taxpayer compliance, especially regarding service quality and organizational culture. The results of this research can be used as a basis for increasing taxpayer compliance through improving service quality and developing a conducive organizational culture.

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office

Factors Affecting Micro small and Medium Enterprises Taxpayer Compliance at Cilegon Tax Office. Ainaya Nurulina Nafaril. Master of Accounting Study Programme. The low level of taxpayer compliance in reporting tax obligations greatly affects state revenue. The decreasing level of taxpayer compliance is a bad impact on the state because taxes are an important fund for the state. This study aims to determine the factors that influence Micro small and Medium Enterprises taxpayer compliance at KPP Cilegon. The research method used is the survey method. The results showed that the variables of Taxpayer Understanding, Service Quality and Tax Sanctions had a positive and significant influence on Taxpayer Compliance. While the perceived effectiveness of the tax system variable has a positive and insignificant effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government needs to make efforts such as the government should increase Micro small and Medium Enterprises taxpayers' understanding of tax regulations through various education and socialisation programs through various media such as seminars, training, and social media. The government needs to improve the quality of services to Micro small and Medium Enterprises taxpayers, both in terms of speed, accuracy and ease of access. The government must be careful in applying tax sanctions so as not to have a negative impact on the economy. The results of this study are expected to provide information to policy makers as a basis for consideration to improve taxpayer compliance.

PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This study aims to determine the effect of taxpayer awareness, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of 0.025 with t<tabel(0.244<1.98525) and a significant level of 0.808 > 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.

PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

The aims of this study were: 1. To determine the effect of taxpayer awareness on motor vehicle tax compliance at the Borong Samsat Office, East Manggarai Regency. 2. To determine the effect of tax sanctions on motor vehicle taxpayer compliance at the Borong Samsat Office, East Manggarai Regency. This research uses causality research type. The location of this research is located at the Borong Samsat Office, Borong District, East Manggarai Regency. The calculation method uses multiple linear regression analysis methods. The results showed: 1. The t value of the variable Taxpayer Awareness (X1) was 0.881 > t table 1.985, with the regression coefficient value of the Taxpayer Awareness variable being 0.057. This means that the reduced Awareness of the Taxpayer that is owned will result in a decrease in the level of Taxpayer Compliance. 2. The t value of the variable Influence of tax sanctions is 3.321 > t table of 1.985 with the regression coefficient value of the tax sanctions variable is 0.207. This means that the more stringent the tax sanctions are, the more tax payer compliance will increase.

Beyond the Tax Code: Enhancing Taxpayer Compliance through Service, Counseling, and Public Relations

The primary objective of this research is to elucidate the efficacy of service provision, counseling, and public relations implementation through the lens of management functions, namely planning, organizing, leading, and controlling. To address the central research question, a critical paradigm is employed, facilitating a rigorous critique of tax policies and their practical implications. Employing a qualitative research methodology, this study integrates a multi-method approach that amalgamates both primary and secondary data sources. The primary data are derived from the researcher's participant observations, conducted from 2021 to 2023 within the capacity of a taxpayer stationed at the Small Tax Office of Natar, subjected to thematic analysis. Secondary data, comprising statutory regulations and reports, were collated through the regulation documentation and subjected to analysis via a normative juridical approach. The findings indicate that the execution of service, counseling, and public relations activities remains suboptimal. Specifically, while the management functions of planning, leading, and controlling within service and counseling activities necessitate preservation, the organizing function demands significant enhancement. This study implies that extension activities is requisite for maintaining the planning and control functions, yet call for substantial improvements in organizing and leading functions.

The Voluntary Disclosure Dilemma: Unraveling the Compliance-Evasion Causality in Tax Administration

This research investigates the causality between taxpayer compliance and tax evasion behaviors, specifically within the context of participants in the Voluntary Disclosure Program (PPS) registered at the Small Tax Office of West Pontianak. The study delineates its population as taxpayers who, prior to their engagement in the PPS, had outstanding tax liabilities on income derived from business or employment activities. Utilizing the documentation method, secondary data were solicited from pertinent governmental bodies to facilitate the research. A linear regression model was employed to analyze the relationship between the variables under consideration. The findings underscore the impact of pre-PPS tax evasion activities on subsequent enhancements in taxpayer compliance, as evidenced by ransom payments. The study contributes to governmental authorities by offering valuable information regarding the patterns of tax evasion behavior among PPS participants, thereby informing policy and enforcement strategies.

Analysis of Tax Risk Management and Control in Port Machinery Manufacturing Industry--Taking Enterprise S as an Example

Port machinery manufacturing has a long history in China and plays an important role in promoting the country's economic progress. Advanced port machinery not only enhances the ability of ports to handle goods, but also effectively cuts down on logistics expenses, thus solidly supporting the country's economic pulse. Against this background, preventing and dealing with the VAT tax risks faced by the port machinery manufacturing industry and improving tax compliance of taxpayers have become key issues. In this paper, a port machinery manufacturing enterprise in the stage of product upgrading and transformation is selected as the research object, and 2020 is taken as the benchmark, focusing on the tax situation of the enterprise in 2021 and 2022. In the case study of this enterprise, this paper adopts a tax-related risk model and longitudinal data analysis within the enterprise to identify in-depth the value-added tax (VAT) and corporate income tax (CIT) risks of the port machinery manufacturing enterprise, as well as the tax-related risks of the enterprise's investment and merger and acquisition business, so as to control the enterprise's tax risks and promote the sustainable development of the enterprise.

TRUST–POWER RELATIONSHIP AND TAX REPORTING BY PLATFORM WORKERS: A MODERATED MEDIATION MODEL

The power and trust relationship between tax authorities and taxpayers is thought to be important in shaping taxpayer compliance behaviour. Although a growing number of studies have considered moral and emotional elements in tax decision-making, the nexus between taxpayers’ honest intention and feelings of guilt towards their tax-reporting decision remains unclear. In support of studies on the digital or platform economy and the rising number of individuals earning income digitally, this study seeks to identify factors that influence individuals’ tax reporting decision of their digital income. Applying the Slippery Slope Framework, this study uses a 2 x 2 between-subjects factorial experimental design, in which the independent variables of this study, i.e., power and trust are manipulated. This study conducts a scenario-based experiment with eighty platform workers on an established digital platform. The findings reveal that high trust in authorities increases platform workers' intention for honesty reporting and guilt for misreporting, promoting tax-reporting compliance. Moreover, this relationship is significantly moderated by the high-power condition. Specifically, it is believed that both enforcement and trust matter in achieving compliance in taxpayers’ reporting.

Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara

Taxpayer compliance is the obedience required for taxpayers in fulfilling their tax obligations. One of the tax obligations that must be carried out is paying motor vehicle taxes and transfer of motor vehicle tittle fee. However, there are problems that often occur so that the government is difficult to get more income from the PKB and BBNKB sectors, the purpose of this study is to analyze the compliance of motor vehicle tax and motor vehicle title transfer fees at the UPTD-PPD Samsat’s office in Southeast Minahasa Regency in 2018-2021, to find out and analyze the causes of community disobedience in paying motor vehicle tax and motor vehicle title transfer fees. The research method used is descriptive qualitative method. Based on the results of the study, it shows that the compliance in the UPTD-PPD Samsat office of Southeast Minahasa Regency is considered good. In the years 2018-2020, the realization has reached the target, but in 2021 the target was not achieved due to the presence of covid-19 which has hindered the economy of the community, and the target increase in 2021 is 40%, different from the years 2018-2020.

Impact of Blockchain on Improving Taxpayers’ Compliance: Empirical Evidence from Panel Data Model and Agent-Based Simulation

ABSTRACT The purpose of this study is to examine the impact of blockchain technology on taxpayer compliance among U.S. taxpayers, using it as a case study. It aims to explore the critical factors affecting blockchain technology applications in tax compliance systems. We first utilized a panel data model to establish empirical parameters linking audit intensity and qualification rates of Internal Revenue Service (IRS) tax returns. We then applied these parameters to an agent-based simulation model powered by artificial intelligence. We showed that integrating blockchain technology can effectively address noncooperative behavior and reduce the tax gap. Moreover, we identified two key factors—the improvement of the IRS’s efficiency and increased punishment—that can accelerate the development of blockchain technology in the tax compliance system. Our research adds to the existing literature on applications of agent-based simulation models in tax compliance systems and provides policy implications for promoting the use of blockchain technology. Data Availability: Data are available from the public sources cited in the text.

Investigating the Effect of Service Messages on Noncompliant Taxpayers’ Reactions to Imperfect Audits

ABSTRACT We examine the effect of imperfect detection processes in tax examinations. In an experiment using 802 U.S. taxpayers, we find a significant relationship between imperfect audits and post-audit taxpayer compliance in subsequent periods. Although the most obvious solution is to invest the resources necessary to reduce the occurrence of imperfect audits, this solution requires significant budgetary investment. Thus, we test whether the inclusion of a low-cost service message can offset the negative effect of imperfect detection. Further, we find no evidence that the inclusion of a message has any negative effect on the subsequent compliance choices of those who were initially compliant or those who went unaudited. Interestingly, we identify a marginally significant increase in compliance when evaders who were unaudited view the service message. Results contribute to literature on individual tax compliance behavior, particularly related to taxpayers’ awareness of the balance between the service and enforcement efforts.

The Influence of Awareness and Knowledge on Taxpayer Compliance in Paying Taxes According to PP No. 55 Of 2022 on MSMEs in Garut District

The aim of this research is to identify and test the impact of taxpayer awareness and knowledge on the level of taxpayer compliance in making tax payments in accordance with PP Regulation No. 55 of 2022 on Micro, Small and Medium Enterprises (MSMEs) in Garut Regency. Primary data is the data used in this research and this research is quantitative. The Garut Pratama Tax Service Office (KPP) is the focus of the research as well as the population in the research. Random technique (random sampling) is a technique used in sampling through questionnaires. In taking samples, the calculations used the Slovin formula, and 100 respondents were successfully selected. This research provides results that partially taxpayer awareness and knowledge positively influences taxpayer compliance in paying taxes in accordance with Government Regulation Number 55 of 2022 for Garut Regency MSMEs. Then taxpayer compliance in making tax payments is influenced simultaneously by the taxpayer's knowledge and awareness in accordance with Government Regulation No. 55 of 2022 on MSMEs.

The Effect of Taxpayer Compliance, Use of E-Filing, Tax Audit, and Tax Avoidance on Tax Revenue at Tax Service, Extension, and Consultation Office (KP2KP) Sengkang Wajo District

This study aims to determine the effect of taxpayer compliance, use of e-filing, tax audit, and tax avoidance on tax revenues. The research hypothesis uses a theoretical/concept basis supported by previous studies with the same variables. This research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Sengkang, Wajo Regency. This research is descriptive quantitative research, which uses primary data. The sample of this research is Tax Service, Counseling, and Consultation Office Taxpayers (KP2KP) of Sengkang, Wajo Regency, totaling 100 people. The hypothesis test used was multiple linear regression analysis with the help of SPSS version 25 software.The study results found that E-filing Taxpayer Compliance, and Tax audit, had a positive and significant effect on tax revenues at Sengkang's tax service, counseling, and consulting office (KP2KP), Wajo Regency. Meanwhile, tax avoidance has a negative and significant effect on tax revenues at the tax service, counseling, and consulting office (KP2KP) Sengkang, Wajo Regency.

The effect of education, awareness, and income level on taxpayer compliance in paying Land and Building Tax-Rural and Urban

The effect of education, awareness, and income level on taxpayer compliance in paying Land and Building Tax-Rural and Urban