Taxpayer Compliance Research Articles

Taxpayer Compliance based on Social Norm and Tax Moral

Taxpayer Compliance based on Social Norm and Tax Moral

The Influence of Understanding Taxes and Tax Sanctions on the Compliance of Individual Taxpayers Who Own MSME Businesses in Pagar Dewa Subdistrict, Bengkulu City

There are many small and medium businesses in Pagar Dewa Village, Selebar Bengkulu Sub-District, namely 80 MSME owners. This research aims to determine the effect of tax understanding and sanctions on the compliance of individual taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. This research is explanatory in nature. The sampling technique in this research uses a total sampling technique, where the samples taken are private taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. Data collection techniques in this research are observation, questionnaires and literature study. Based on the results of this research and data analysis, the result F table is 2.95 because F count > F table (7.894 > 2.95) then Ha is accepted and Ho is rejected, meaning that the variables have a significant effect on tax understanding (X1), tax sanctions (X2) and service quality (X3) together or simultaneously towards taxpayer compliance (Y). The termination coefficient value of Adjusted R Square R2= 0.774. This value means that the independent variables together contribute 77.4% in influencing the dependent variable with medium criteria.

Impact of Tax Knowledge, Tax Rates, Tax Payment Methods, Tax Sanctions on Taxpayer Compliance LevelsMicro Small and Medium Enterprises

The objective of this inquiry is to evaluate the impact of tax knowledge, tax rates, tax payment mechanisms, and tax sanctions on compliance among MSME taxpayers in Sumenep, Madura. The X variables consist of tax knowledge, tax rates, tax payment mechanisms and tax penalties. The Y variable is Micro Small and Medium Enterprises taxpayer compliance. The population consists of MSME taxpayers. The sampling technique used simple random sampling, and 132 sources were obtained. The data used is primary data taken using a questionnaire. This research uses a multiple linear analysis method processed with SPSS 24. The results of this research show that partially tax knowledge has a significant impact of 0.047. Tax rates have a significant effect of 0.000, tax payment mechanisms have a significant effect of 0.002 and tax penalties have a significant effect of 0.023. Meanwhile, simultaneously tax knowledge, tax rates, tax payment mechanisms, tax sanctions have a significant impact on taxpayer compliance of 0.000.

Tax amnesty and taxpayer morality in predicting taxpayer compliance

This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things. This study is a quantitative study using a survey instrument distributed to tax officers at the West Java Regional Tax Service Office. Questionnaires were sent randomly to 1,354 account representatives in 38 tax service offices. Hypothesis testing was carried out using the structural equation modelling approach. The findings revealed that the implementation of a tax amnesty could improve taxpayer morale and compliance. Taxpayer morality can mediate a good relationship between the implementation of tax amnesty and taxpayer compliance. Other findings showed that the implementation of tax amnesties had a greater effect on taxpayer compliance than taxpayer morality. It is implied that taxpayers will see an increase in tax audit activities after the implementation of the tax amnesty to encourage taxpayer compliance in the future and calculate the amount of tax liability correctly. In addition, paying taxes has a positive influence on taxpayers, which becomes a moral aspect of increasing taxpayer compliance. The findings of this study can assist the tax authorities in coming up with a model to measure taxpayer compliance from the tax officer's perspective.

The Influence of Taxation Knowledge, Socialization, and Attitudes Required on Individual Taxpayer Compliance in Tambun Selatan District, Bekasi Regency

This study aims to study how knowledge about taxation, socialization about taxation, and individual taxpayers' attitudes impact the level of compliance in South Tambun Regency, West Java Province. This study applies a quantitative descriptive approach. The SPSS version 25 application was used to analyze the data. This study had many respondents, 186,411, but only 100 samples were selected using the Slovin formula. All taxpayers with a Taxpayer Identification Number (NPWP) and individual SPT are selected purposively. The results regarding tax knowledge show that tax knowledge significantly impacts the level of compliance of individual taxpayers in the Tambun District. The calculated t value is smaller than the critical value showing this fact.

Perception of Compliance and Awareness of Paying Taxes After the Tax Fraud Phenomenon

The phenomenon of misappropriation of funds by tax officials is considered to have an influence on public compliance and awareness in paying taxes. This encourages researchers to conduct research on perceptions of compliance and awareness of paying taxes after the tax fraud phenomenon. The aim of this research is to describe in detail the views of the general public regarding the influence of the issue of tax fraud on tax compliance by taxpayers. The research method used is qualitative using a phenomenological approach with data collection techniques through interviews and observations of research instruments composed of ASN, MSMEs and students. This research was conducted from April to June 2023. The data collected was then analyzed in depth to determine the research results. The research results show that the abuse of authority of tax officers in utilizing tax funds can influence the public's perception of being obedient and aware in paying taxes, because one of the factors that plays a role in increasing taxpayer compliance and awareness is tax officers. For this reason, the government needs to disseminate information about taxes to the public and take firm action against tax officials who commit irregularities so that public trust improves again.

The Impact of Taxpayer Awareness, Tax Service Quality, Tax Counseling, and Tax Sanctions on Individual Taxpayer Compliance

This study aims to examine the effect of taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions on individual taxpayer compliance at the Pulo Gadung Pratama Tax Service Office. The independent variables in this study are taxpayer awareness, tax service quality, taxpayer counseling, and tax sanctions, while the dependent variable is individual taxpayer compliance. The research population is in Pulogadung with a total sample of 100 individual taxpayers. This study uses primary data and simple random sampling method. The results of this study show that taxpayer awareness, tax service quality, tax counseling, and tax sanctions have a positive effect on individual taxpayer compliance.

PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SEBAGAI PELAKU UMKM

Taxpayer compliance can be defined as the act of an individual taxpayer who complies with all his tax obligations and uses all his rights according to the applicable tax regulations. This research sought to analyze the effect of tax knowledge, tax socialization, and tax rates on Micro, Small and Medium Business (MSME) taxpayer compliance. This research was conducted at the Tax Service Office of West Denpasar. The research samples were selected through the purposive sampling method with its calculations using the Slovin formula. The subsequent calculation result using said formula obtained 100 respondents of MSME Taxpayer at the Tax Service Office of West Denpasar in 2021. The data were then analyzed using the multiple linear regression analysis. The research results revealed that tax knowledge, tax socialization, and tax rates have positive effect on MSME taxpayer compliance. As the tax knowledge possessed by the taxpayer gets higher and the tax socialization gets better, the taxpayer compliance will be better in fulfilling obligations. Furthermore, the determination of tax rates will affect and motivate taxpayers to fulfill their obligations

Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province

This study aims to determine the effect of tax socialization, taxpayer awareness and tax knowledge on MSME taxpayer compliance in the Districts/Cities of Aceh Province. The population of this study is all MSMEs registered in the Aceh Regional Office of the Directorate General of Taxes. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 397 respondents consisting of 23 Districts/Cities in Aceh Province. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple linier regression with analysis tools using SPSS version 25. The results of this study indicate that simultaneously and partially variables of tax socialization, taxpayer awareness and tax knowledge affect taxpayer compliance.

PENGARUH KESADARAN WP, PEMAHAMAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK

The largest source of state revenue is taxes. Tax is an effort made by the government to realize its independence. The role of taxes as state revenue is very dominant, but it is still not optimal considering the number of non-compliant taxpayers. This study aims to empirically examine the effect of taxpayer awareness, level of understanding of taxation, tax sanctions and public service accountability on the compliance of motorized vehicle taxpayers registered at the Badung Samsat Office. Accidental Sampling was used as a sampling method and obtained as many as 100 samples of motor vehicle taxpayers. This study uses multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, level of understanding of taxation, tax sanctions and public service accountability have a positive effect on motor vehicle taxpayer compliance at the Badung Samsat Office. It is hoped that the Badung Samsat Office can further increase information on the importance of paying motorized vehicle taxes through webinars or seminars as well as online platforms or direct practice with assistance such as short videos on motor vehicle taxes and sanctions given for late payments in order to gain knowledge of taxation early on.

Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut.
 Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Sompliance

POWER AND TRUST: A MEDIATOR IN THE RELATIONSHIP BETWEEN PROCEDURAL JUSTICE AND TAX COMPLIANCE IN INDONESIA

This study analyses the connection between procedural justice, trust and power concerning tax compliance in Indonesia and investigates the mediating influence of trust and power tax authorities hold in this relationship. While various factors play a role in tax compliance behaviour in Indonesia, the country still struggles to achieve maximum compliance, falling short of international standards in terms of tax ratio. Only half of Indonesians have confidence in the tax system, and procedural justice is closely linked to power and trust. This study is groundbreaking as it is the first to investigate these three factors simultaneously in Indonesia. A quantitative approach was employed, with data gathered from 371 taxpayers and analyzed using the PLS-SEM method. The findings indicate that legitimate power and trust are positively associated with voluntary tax compliance and function as mediators between procedural justice and tax compliance. However, no correlation was found between procedural justice and tax compliance or between coercive power and tax compliance. To enhance taxpayer compliance in Indonesia, it is recommended to bolster trust in the tax authority and its jurisdictions. This study addresses a gap in the tax compliance literature. It enhances the theoretical framework, providing valuable practical insights for compliance improvement strategies, particularly for the Indonesian Directorate General of Taxes. The findings support developing more effective policies, improving tax education, and promoting transparency to strengthen public trust and compliance.

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Transfer of Title Fees on Taxpayer Compliance in the North Jakarta Region

The aim of this research is to determine the effect of the motor vehicle tax reduction program on taxpayer compliance, to determine the effect of transfer of name duty exemption on taxpayer compliance and determine the effect of the motor vehicle tax reduction program and exemption from the transfer of title fees together on taxpayer compliance in the North Jakarta area. This research uses a quantitative descriptive method with data collection techniques through distributing questionnaires. This research uses random sampling with samples108 at the SAMSAT Office in the North Jakarta area, using multiple linear regression data analysis techniques. The results of this research show that there is an influence of the motor vehicle tax whitening program on taxpayer compliance, and there is an influence of transfer of name duty exemption on taxpayer compliance and there is an influence of the motor vehicle tax reduction program and the exemption from transfer fees together on taxpayer compliance in the North Jakarta area. The variables of the motor vehicle tax reduction program and name change exemption have an influence on taxpayer compliance currently and have an influential contribution of 17,8% on the taxpayer compliance variable. It is hoped that the results of this research will contribute to further research

Taxpayer Compliance Through Internet Understanding as a Moderating Variable: Implementation of E-Filing, E-Billing and E-Registration Administration Systems

The level of taxpayer compliance that is still not optimal can be seen from the recent few years ofalow state tax revenues. The purpose of this study was to determine the effect ofaimplementing e-filing, e-billing andae- registration administrative systems on individua taxpayer compliance with internet understanding as a moderating variable. The research data were obtained from questionnaires (primary data) which were distributed to individual taxpayers at the Padang Satu Pratama Tax Service Office. Sampling using simple random sampling technique as many as 100 respondents. The data is processed using SPSS 23. The results of this study state that the application ofaE-filing, E-billing and the E-registration Administration System have an effect on Taxpayer Compliance. Understanding the Internet is able to moderate the effect ofaimplementing E-filing, E-billing and the E-registration Administration System on Taxpayer Compliance.

The Effect of Digitalization of Tax Services and Taxpayer's Understanding of Taxation on the Level of Taxpayer Compliance with Tax Sanctions as an Intervening Variable (Study of Corporate Taxpayers Registered with DJP West Jakarta Regional Office)

This research aims to determine the effect of digitalization of tax services and tax understanding from taxpayers on the level of taxpayer compliance by making tax sanctions as an intervening variable. The sample and population of this study are corporate taxpayers registered with the KPP at the DJP Kanwil West Jakarta. The samples collected in this study totaled 112 samples. Research data from questionnaires distributed directly to the sample. Research data processing uses Smart PLS software. The findings show that digitalization has no impact on tax sanctions or taxpayer compliance. Taxpayer's tax knowledge influences tax sanctions and Taxpayer's tax compliance. Tax sanctions have an influence on taxpayer compliance. Tax sanctions cannot intervene in the digitalization of tax services for taxpayer compliance. Tax sanctions can intervene in the Taxpayer's tax understanding towards the Taxpayer's fulfillment of tax compliance.

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Transfer of Title Fees on Taxpayer Compliance in the North Jakarta Region

The aim of this research is to determine the influence of hotel tax revenues on the level of economic growth in DKI Jakarta Province, the influence of motor vehicle tax revenues on the level of economic growth in DKI Jakarta Province, and the influence of hotel tax revenues and motor vehicle taxes together (simultaneously) on the level of economic growth in DKI Jakarta Province. This research uses a quantitative descriptive method with data collection techniques through distributing questionnaires. This research uses the realization of Original Regional Income revenue for the DKI Jakarta Province during 2012-2022, using multiple linear regression data analysis techniques. The results of this research show that there is. There is an influence of hotel tax revenue on the level of economic growth, there is an influence of motor vehicle tax revenue on the level of economic growth and there is an influence of hotel tax revenue and motor vehicle tax together (simultaneously) on the level of economic growth in DKI Jakarta Province. It is hoped that the results of this research will contribute to further research.

The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable

This research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality. The primary data were obtained using a random sampling method. The population of this research is all taxpayers who use motor vehicle SAMSAT in Kebumen Regency. Data collection was carried out using questionnaires, which were distributed directly to residents in Kebumen City and people whom the researchers met directly who were required to pay motor vehicle tax at SAMSAT Kebumen Regency. The results of the questionnaire were processed using SPSS version 23 software. The research results showed that taxpayer knowledge and taxpayer awareness had a positive effect on taxpayer compliance, while tax sanctions had a positive but not significant effect on taxpayer compliance. Service quality significantly negatively moderates the influence of taxpayer knowledge on taxpayer compliance. Service quality positively moderates the influence of tax sanctions on taxpayer compliance. Also, service quality positively moderates the influence of taxpayer awareness on taxpayer compliance.

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions. The sample used in this research is the taxpayers in the City of Magelang with a total of 249 respondents. The research method in this study is a quantitative approach method and the data obtained from distributing questionnaires via Google form. Data processing was carried out using the SmartPLS application version 4.0.9.4 with the aim of testing the hypothesis. The results obtained in this study are tax knowledge, taxpayer awareness, and tax service quality have a positive effect on taxpayer compliance in paying motor vehicle taxes. Tax Knowledge can increase taxpayer compliance because the more taxpayers understand the purpose of taxes and how to pay taxes and sanctions when they do not pay taxes, the more taxpayers will be aware of paying taxes. Taxpayer awareness is a condition in which the taxpayer knows, understands and implements tax provisions voluntarily, so the higher the level of taxpayer awareness, the better so as to increase taxpayer compliance. Good quality tax services can create satisfaction and success in paying taxes so as to increase taxpayer compliance. Tax sanctions can also strengthen the relationship between tax knowledge, taxpayer awareness, quality of tax services on taxpayer compliance because the higher or heavier the tax sanctions, the higher the level of taxpayer compliance.

Pengaruh Pengetahuan, Sanksi, dan Tarif Terhadap Kepatuhan Wajib Pajak PBB-P2

The research was conducted to determine the influence of knowledge, sanctions and tariffs on compliance with rural and urban land and building tax payers. This research was carried out at the Baubau City Dispenda because it has a strategic location and is one of the cities with quite high economic activity. The population in the study were all urban/rural land and building taxpayers. The sample used is the 2022 Baubau City Urban/Rural Land and Building Tax taxpayers. The sampling technique used is purposive sampling, that is, taxpayers are selected who come to pay the Urban/Rural Land and Building Tax at the Baubau City Bapenda office. Determination Withdrawal of samples using the slovin formula with a total of 90 respondents. The data analysis technique in this study is variant-based with the Partial Least Square (PLS) alternative using SmartPLS software. This research provides empirical evidence regarding taxpayer compliance in paying PBB-P2 in Baubau City and the following conclusions can be expressed: 1) Taxpayer knowledge has a significant effect on taxpayer compliance in paying PBB-P2; 2) Tax sanctions have a significant effect on taxpayer compliance in paying PBB-P2; 3) Tax rates have no significant effect on taxpayer compliance in paying PBB-P2. The Baubau City Government can continue to maintain existing policies such as the socialization of PBB-P2 and can also design policies so that paying off PBB-P2 becomes a condition for managing several licensing administrations which are the authority of the Baubau City Government.

Forging a resilient pathway: Uncovering the relationship between the supply chain sustainability and the tax compliance, and the sustainable future of the micro, small, and medium enterprise industry

The prolonged duration of the Covid epidemic has contributed to the challenging situation faced by land-based Micro, Small, and Medium Enterprises (MSMEs), leading to difficulties in meeting tax obligations. This study aims to identify the factors causing low tax compliance among micro, small, and medium-sized businesses. Employing quantitative methods, the research relies on primary sources and specifically focuses on small and medium-sized companies in Sidoarjo Regency. Purposive sampling was employed, resulting in the inclusion of 164 micro, small, and medium-sized firms meeting the specified criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Square. The study reveals that supply chain sustainability significantly and positively influences taxpayer compliance. Additionally, supply chain sustainability, quality of staff tax services, financial attitudes, and tax comprehension all demonstrate substantial and positive impacts on taxpayer compliance. Indirectly, Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding exert a significant influence on Development Sustainability in Sidoarjo Regency, East Java Province, Indonesia, through Taxpayer Compliance as an intervening variable for MSMEs. This research contributes to the existing literature by confirming that taxpayer compliance is influenced by Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding. Furthermore, the study validates the application of the theory of planned behavior in exploring the moderating effect of tax compliance between Supply Chain Sustainability, Tax Employee Service Quality, Financial Attitude, and Tax Understanding on development sustainability, particularly in the context of developing countries.