Taxpayer Compliance Research Articles

Determinant of Taxpayer Compliance Among SMEs During Covid-19 Pandemic

This study aims to determine the effect of taxpayer knowledge, tax awareness, and tax incentives on MSME taxpayer compliance during the covid-19 pandemic in Kampar. This quantitative research uses data obtained through a questionnaire survey distributed to MSME taxpayers who are registered at KPP Pratama Bangkinang. A total of 100 samples were obtained and further processed. Data were analyzed using multiple regression to test the hypothesis. The results show that MSME taxpayer compliance in Bangkinang is strongly influenced by taxpayer knowledge, that tax knowledge is something that is known to humans about taxation, both taxpayers, tax benefits, tax rates, tax sanctions, and so on. Taxpayer awareness is formed by the dimensions of the taxpayer's perception, knowledge of the taxpayer, characteristics of the taxpayer, and tax counseling. Tax incentives are proven to affect taxpayer compliance

The Effect of Tax Awareness, Service Quality and Fine Sanctions on Individual Taxpayer Compliance at KPP Pratama Jakarta Pancoran

This study aims to determine empirical evidence of the effect of tax awareness, service quality, and penalty sanctions on taxpayer compliance. This study used primary data by distributing questionnaires to taxpayers at KPP Pratama Jakarta Pancoran, the research object. The sampling used in this study was simple random sampling. The number of taxpayers sampled in this study was 100 respondents. Multiple linear regression analysis was used in SPSS (Statistical Package for the Social Science) version 25.0 to determine the effect of the independent variable on the dependent variable. The test data used in this study is a test of validity and reliability. To test the hypothesis in this study, researchers used Test T and Test F. This research data shows that tax awareness and penalty sanctions positively and significantly affect individual taxpayer compliance. The service quality variable shows that the results do not affect taxpayer compliance.

THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX, AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE

The highest source of state revenue comes from tax revenue,according to the DGT (2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax source is used for the construction of facilities for communities throughout Indonesia. A taxpayer is required to always comply both in terms of reporting property through a notification letter (SPT) and tax payments each year. The object of research in this study is all MSME taxpayers registered in Sidoarjo and Surabaya.The selection of places is because East Java province has the third largest number of MSMEs after West Java and Central Java with data of 1,153,576 in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in Indonesia at 206,000, while Surabaya is the capital of East Java province and has a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest industrial sites in East Java compared to other regions. Sampling techniques in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study is to analyze and test the effect of taxpayer awareness, technology-based tax knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose of this study is to see whether the level of compliance of an MSME taxpayer is maintained in the midst of extraordinary technological developments in the Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have a level of awareness, science and technology-based knowledge, different tax sanctions and different taxpayer compliance, the special specifications in this study, focus more on the theme of sustainable tax research in terms of level of awareness, knowledge and tax sanctions. The stages of this research include: (1) Preparing questionnaires related to factors that affect awareness, technology-based knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data that has been processed; (7) preparing publication outputs; (8) making a final report. The urgency of this research is related to the research model that examines the variables of awareness, technology-based knowledge, tax sanctions and compliance of MSME taxpayers, especially from the questionnaire items distributed. 
 Keywords: Awareness knowledge, science and Technology, Tax sanctions, taxpayer compliance, MSMEs

Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon

Tax is mandatory contribution of the people to the state that is coercive and cannot be directly rewarded for services. Taxes serve as a source of funds for the government to finance its expenses. Tax compliance is one of the supports that can increase local original revenue. The purpose of this study is to determine the compliance of motor vehicle taxpayers in UPTD-PPD SAMSAT Tomohon. This study used qualitative research methods. Data collection was carried out through direct field observation. The resulta showed that in fulfilling their tax obligations, taxpayers must meet the specified conditions, namely understanding the provisions of motor vehicle tax laws and regulations, filling out forms completely and clearly, calculating taxes owed correctly, paying taxes owed on time, not having tax arrears, never being convicted of committing criminal acts in the field of taxation. However, in carrying out its tax obligations, there are factors that affect taxpayer compliance including taxpayer awareness, econokic factors, bust work and service quality. To improve taxpayer compliance, the government has made various efforts including innovating and improving the administrative system, adding service advertisements and socializing programs to build public awareness.

The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado

This study aims to determine the effect of tax collection, tax audit, and taxpayer compliance on tax revenue at the Primary Tax Service Office in Manado for 2018-2022. Tax collection is measured by the number of Tax Collection Letters (STP) for corporate taxpayers, tax audits are measured by the number of Notice of Tax Assessments (SKP) for corporate taxpayers, and taxpayer compliance is measured by the ratio of the number of corporate tax returns received divided by the number of corporate taxpayers at the Manado Primary Tax Service Office. This type of research is quantitative research using secondary data. The sampling technique used was total sampling, and resulted in 60 research samples. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The results showed that tax collection does not affect tax revenue, tax audits positively affect tax revenue, and taxpayer compliance positively affects tax revenue.

The Influence of Tax Services, Tax Rates and Tax Sanctions on Male and Female MSMe Taxpayer Compliance (Case Study of Individual Taxpayers MSMEs in Tanah Abang Market)

This research aims to determine whether there are differences in the influence of tax services, tax rates and tax sanctions on male and female MSME taxpayer compliance. The object of this research is individual taxpayers who are MSMEs in Tanah Abang Market. This research uses quantitative methods, samples were taken using random sampling. The total sample used was 230 respondents consisting of 115 male respondents and 115 female respondents. The results of this research shows that Tax Services, Tax Rates, and Tax Sanctions have a significant positive effect on Tax Compliance of Male and Female MSMEs at Tanah Abang Market. Tax sanctions only have a positive effect on the Tax Compliance of Female MSME Actors, while tax sanctions have no effect on the Tax Compliance of Male MSME Actors.

KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

This study aims to examine the effect of the implementation of e-filing and tax sanctions on taxpayer compliance with annual tax returns. The independent variable in this study is the application of e-filing and tax sanctions, while the dependent variable is taxpayer compliance. The population of this study includes individual taxpayers who are registered at KPP Pratama Pondok Gede. Samples were taken using purposive sampling method with certain criteria, during the study period there were 113 samples. The results show that the implementation of e-filing has a significant positive effect on taxpayer compliance and tax sanctions have a significant positive effect on taxpayer compliance.

How implementing the e-filling system and taxation knowledge effect on individual taxpayer compliance

The purpose of this study was to test and determine how the effect of E-filing System Implementation and Taxation Knowledge on Individual Taxpayer. The data collection technique is in the form of a questionnaire with a sample size of 50 respondents based on the results of the Slovin formulation. The results of this study indicate that the application of the e-filling system has a positive and significant effect on taxpayer compliance, but taxation knowledge has no positive and insignificant effect on individual taxpayer compliance.

Pengaruh Kualitas Pelayanan, Sosialisasi, dan Sanksi terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Batam

This study aims to analyze the effect of service quality, socialization and sanctions on taxpayer compliance in paying motor vehicle taxes in Batam City. This study uses a descriptive and quantitative statistical approach with a population of 442,092 motorized vehicle taxpayers in Batam City. Sampling in this study was by using a random sampling technique using the slovin formula, totaling 100 respondents and using a questionnaire as a data collection instrument. The results of this study are that partially service quality affects taxpayer compliance. Socialization partially affects taxpayer compliance, and sanctions partially affects taxpayer compliance. Quality of service, outreach, and sanctions simultaneously affect taxpayer compliance.

The Determinant of Micro, Small, and Medium Tax Revenue on Tax Office Performance Moderated the Tax Target

This study aims to analyze the factors that affect the performance of tax office and micro small medium enterprises (MSME) tax revenue. The research method used is quantitative. The data is collected by distributing questionnaires to 100 micro small medium enterprises (MSME). Data was processed by using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study on the determinants of tax revenue consisting of policies, socialization, the number of tax returns, turnover, and WP compliance in the implementation of tax obligations have a significant effect on micro small medium enterprises (MSME) tax revenue in Bogor Regency. The study also found that socialization of policies and regulations for MSME needs to be improved in order to optimize tax office performance and tax revenue. In addition, the number of registered taxpayers is not balanced with the total number of MSME, moreover the taxpayer of MSME is dominated by the micro scale. Implications for tax office performance that cause socialization and to micro small medium enterprises (MSME) are not optimal. By understanding tax policies and regulations for MSMEs it is hoped that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.

The Influence Of Tax Knowledge And Tax Examination On Taxpayer Compliance With Tax Sanctions As A Moderating Variable AT KPP Pratama Binjai

The level of taxpayer compliance at KPP Pratama Binjai has decreased in 2018, 2019 and 2021. Taxpayers can be said or considered compliant if the taxpayer pays and reports the tax payable in a timely manner. This study aims to examine and analyze the effect of tax knowledge and tax audits on taxpayer compliance with tax sanctions as a moderating variable at KPP Pratama Binjai. The research method used is quantitative. This research consists of population and sample. Where the population in this study were 76,017 taxpayers registered at the Binjai City Primary Tax Service Office and the sample in this study was 100 respondents. The data analysis technique used in this study is Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS software. The results of the study show that (1) Tax Knowledge has a significant effect on Taxpayer Compliance. (2) Tax Audit has a significant effect on Taxpayer Compliance (3) Tax Sanctions significantly moderate the effect of Tax Knowledge on Taxpayer Compliance. (4) Tax Sanctions significantly moderate the effect of Tax Audit on Taxpayer Compliance. (5) Knowledge of Taxes and Tax Audit is able to explain Taxpayer Compliance of 31.5%, the remaining 68.5% is explained by other factors.

Pengaruh Sikap, Kesadaran Wajib Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB

The content of this research aims to determine the influence of attitudes, taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building taxes in Medan Polonia City. This research uses a quantitative method with an associative approach, namely research that emphasizes analysis on numerical data (numbers) processed using statistical methods. The data collection technique used a questionnaire with a sample size of 50 people in Polonia, Medan City. The sampling technique uses saturated samples. Data were analyzed using multiple linear regression methods. The results of this research show that taxpayer attitudes have a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer awareness has a significant effect on taxpayer compliance in paying land and building taxes. Tax knowledge has a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer attitudes, taxpayer awareness and tax knowledge simultaneously have a significant effect on taxpayer compliance in paying land and building taxes.

Analysis of the Effect of Tax Rates and Understanding of Taxation on MSME Taxpayer Compliance in Lamongan Regency

MSMEs are one sector that has the potential to contribute to state tax revenues. This research aimed to examine the influence of tax rates and tax understanding on the level of taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs) in the Lamongan Regency. Through a survey approach using a questionnaire, primary data was got from MSME owners as a research sample of 94 respondents. The results could provide a deeper understanding of the factors that influence tax compliance among MSMEs, especially in the Lamongan Regency. Regression analysis was used to test the relationship between tax rate variables, tax understanding, and the level of tax compliance. The results could provide a deeper understanding of the factors that influence tax compliance among MSMEs simultaneously or partially, especially in the Lamongan Regency. The implication of these findings was the importance of managing proportional tax rates and effective tax counseling to encourage MSME taxpayer compliance in the Lamongan Regency. This research contributed to further understanding of tax factors that could form a better tax environment for MSME growth and Regional Tax revenues.

The Influence of Psychological, Spiritual Dimensions and Modernization of the Tax Administration System on Individual Taxpayer Compliance

This study aims to determine the effect of moral obligations, spirituality and modernization of the tax administration system on individual taxpayer compliance. The data used in this study are primary data. Primary data was obtained from questionnaires distributed to Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 100 questionnaires. The data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that spirituality has a positive and significant influence on individual taxpayer compliance while moral obligations and modernization of the tax administration system do not significantly affect individual taxpayer compliance.

The Effect of Taxpayer Awareness and Income Level on The Compliance of Land Taxpayers of Rural and Urban Buildings in Margosari Village, Kulon Progo Regency, Yogyakarta

This study aimed to test whether taxpayer awareness and income level affect land and building tax in Margosari village, Kulon Progro district, Yogyakarta. This type of research is quantitative, with the research object being rural and urban building taxpayers in Margosari Village, Kulon Progo District, Yogyakarta. The population in this study were all land and building taxpayers in Margosari village, Kulon Progo Regency, Yogyakarta. The sample collection technique taken by the researcher uses a non-probability sampling technique with a purposive sampling method, namely one of the sampling intentionally with specific considerations from the researcher. Samples in this study were selected based on criteria, namely samples with land and building rights. The results of this study indicate that taxpayer awareness and income level significantly and positively affect taxpayer compliance in Margosari Village, Kulon Progo Regency, Yogyakarta.

Determinants of Motor Vehicle Tax Compliance In Surakarta City

Determinants of Motor Vehicle Tax Compliance In Surakarta City

Analysis of Factors That Influence the Performance Behavior of Craftsmen Msmes in Kenjeran, East Java

The purpose of this study was to analyze how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance. and how the influence of taxpayer compliance, negotiation tendencies, tax morale and earnings management on valuntary tax compliance is mediated by fiscal policy. The study population is a taxpayer of Small and Medium Enterprises domiciled in in Kenjeran, East Java, the study sample involved 60 respondents using a purposive sampling method, the questionnaire as an instrument and processed using SEM Warp PLS 6.0 approach. The results showed that taxpayer compliance, the desire to negotiate, earnings management has a positive impact on valuntary tax compliance, but moral tax has a negative impact on valuntary tax compliance, taxpayer compliance, the desire to negotiate earnings management in fiscal policy mediation has a positive impact on valuntary tax compliance while tax morale in the mediation of fiscal policy has a negative impact on valuntary tax compliance. The novelty was found that taxpayers are obedient in carrying out their tax obligations influenced by the behavior of taxpayers, not because of regulations, behavior seen from economic, financial conditions by using a fiscal policy approach and conceptual approach based on a developing view of the tax policy.

AWARENESS AND COMPLIANCE ON MSME TAX OBLIGATIONS IN BOGOR REGENCY

This study aims to analyze the compliance and taxation awareness of MSMEs in Bogor Regency. The research method used is quantitative. Data was collected by distributing questionnaires to 100 active MSMEs recorded in Disbudpar. The data was processed using Structural Equalling Modeling (SEM) and hypothesis testing using the SmartPLS (Partial Least Square) method. The results of the study of the effect of compliance and awareness of MSME taxpayers in the implementation of tax obligations have a significant effect on MSME tax revenue in Bogor Regency. This study also found that there is a need for an active role of tax officers in socializing policies and regulations for MSMEs, in order to educate public understanding and raise awareness of tax obligations. In addition, the number of MSME actors who have not been registered as taxpayers is not balanced with the total number of MSMEs. MSME taxpayers are dominated by micro-scale. The implications for the performance of MSME tax revenue are not optimal, not comparable to the assistance and incentives provided by the Government. By understanding tax policies and regulations, it is expected that compliance and awareness of MSME taxpayers in fulfilling their tax obligations.

Tax Literacy, Tax Sanctions, Taxpayer Awareness and Quality of Tax Services on Taxpayer Compliance in Payment of Land and Building Taxes in Dumai City (Riau)

This research examines the influence of tax knowledge, tax sanctions, taxpayer awareness, and tax service quality on taxpayer compliance in paying land and building taxes. This research uses primary data with samples distributing questionnaires. The sampling with a total of 97 questionnaires distributed. The dependent or dependent variable in this research is land and building tax compliance. The independent variables in this research are tax knowledge, tax sanctions, taxpayer awareness, and tax service quality. Testing this hypothesis uses multiple regression. The results of the research show that tax knowledge has no significant effect on taxpayer compliance, tax sanctions have no significant effect on taxpayer compliance, taxpayer awareness has no significant effect on taxpayer compliance, and tax service quality has no significant effect on mandatory compliance tax.

ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.