Taxpayer Compliance Research Articles

Pengaruh Sanksi Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This study aims to determine the effect of tax sanctions and the drive thru samsat system on motor vehicle taxpayer compliance. The data uses quantitative data sourced from primary data in the form of a questionnaire. The population used in this study are two-wheeled motorized vehicle taxpayers who are registered on the SAMSAT drive thru. Through the incidental sampling method, 115 taxpayers were sampled in this study. The results of this study indicate that tax sanctions and the drive thru samsat system have a positive and significant effect on motor vehicle taxpayer compliance.

Pengaruh Insentif Pajak, Aplikasi Akuntansi, dan Pemanfaatan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM

The digital era changes a person's consumptive pattern to enter the world of e-commerce. The digital era also supports taxation, not only that but it can facilitate daily activities. Along with the growing digital penetration MSMEs have entered e-commerce and participated in the digital ecosystem. The purpose of this study is to analysis the use of tax incentives, accounting applications, and the use of e-filing which has an impact on taxpayer compliance by individual-owned MSMEs. The tax incentive variable of this study refers to the Tax Regulation Harmonization Law (UU HPP). The sampling technique is purposive sampling. This study used a likert scale, which is 1 strongly disagree, 2 disagree, 3 agree, and 4 strongly agree. The sample of this study was 80 individual-owned MSMEs in the culinary field throughout Jabodetabek registered on the Grab platform with certain criteria. The study was conducted online spreading questionnaires through social media. This research was processed using Partial Least Square (PLS) with the SmartPLS software program version 3.0 carried out in 2022. It can be concluded that tax incentives, accounting applications, and the use of e-filing have a positive and significant influence on MSME tax compliance.

Analisis Pengaruh Self Assessment dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.

Analysis of the factors affecting taxpayer compliance

The purpose of this research is to analyze the factors that influence the compliance of individual taxpayers in Sleman Regency encompassing tax sanctions, taxpayer awareness, service quality, application of e-filing system, and tax amnesty. Of the population of individual taxpayers who lived in Sleman Regency, 80 respondents were selected as a sample. The method used in this research is multiple linear regression analysis. The results of the study prove that tax sanctions, service quality, taxpayer awareness, and application of e-filing system have positive and significant effects, while tax amnesty has no effect on the compliance of the individual taxpayers in Sleman Regency. Thus, the government must continue to disseminate the importance of tax amnesty for the benefit of both taxpayers and government, considering that tax provides as a source of state revenue. However, it is still indicated that tax amnesty has not yet showed an effect to the taxpayers.

The Influence of Taxpayer Knowledge, Taxpayer Awareness, Service Quality and Tax Sanctions on Personal Taxpayer Compliance In Kpp Pratama of Aceh Province

This study aims to examine the effect of taxpayer knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. The sampel in this study were individual taxpayers registered at the Aceh Province Primary Tax Service Office (KPP). The sampling method used purposive sampling, and the sample size was measured using the Slovin formula. The data ananlysis technique in this study is descriptive statistics and multiple regression analysis using SPSS version 25. The results of hypothesis testing are as follow. Simultaneously, taxpayer knowledge, taxpayer awareness, service quality and tax sanctions affect individual taxpayer compliance. Partially, taxpayer knowledge, taxpayer awareness, service quality affect individual taxpayer compliance and tax sanctions have no effect on individual taxpayer compliance.

Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Medan

This study aims to examine the effect of tax knowledge, tax socialization and tax rates on MSME taxpayer compliance in Medan city both partially and simultaneously. The method used is a descriptive method with a quantitative approach. This study used a simple random sampling method. With a population of 1,825 MSMEs in Medan City. The data collection technique used was by distributing questionnaires to 95 MSMEs. The data analysis technique used is multiple linear regression. The results showed that tax knowledge and tax rates partially had a positive and significant effect on MSME taxpayer compliance in Medan City, while tax socialization partially had no effect on MSME taxpayer compliance in Medan City. Simultaneously, tax knowledge, tax socialization, and tax rates have a positive and significant effect on MSME taxpayer compliance in Medan City.

Analisis Penerimaan Pajak Reklame Guna Meningkatkan Pendapatan Asli Daerah Dibadan Pendapatan Daerah Kota Medan

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.

PENGARUH KESADARAN, PENGHASILAN, SANKSI ADMINISTRATIF, DAN KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB - P2 DI KELURAHAN WIROGUNAN KOTA YOGYAKARTA

ABSTRACT Taxpayer compliance in paying Land and Building Tax is influenced by several problems and contributing factors, namely among others taxpayer awareness, taxpayer income, administrative sanctions and quality of tax services. These factors are very realistic and attached to the daily lives of taxpayers. This study aims to test whether awareness, income, administrative sanctions and service quality affect taxpayer compliance in paying PBB – P2 in the Wirogunan sub-district, Yogyakarta City. This type of research is quantitative research. The population in this study is the obligatory PBB - P2 in the Wirogunan Village, Yogyakarta City, which amounts to 100 taxpayers. the sampling technique used is simple random sampling with the instrument used is a questionnaire. The data analysis technique uses Multiple Linear Regression Analysis and is tested with the SPSS version 25 application.The results showed that the variables of awareness, administrative sanctions, and quality of service had a partial effect on taxpayer compliance in paying PBB - P2, while the income variable had no partial effect on taxpayer compliance in paying PBB - P2. Awareness, Income, Administrative Sanctions, and Service Quality simultaneously influence taxpayer compliance in paying PBB – P2 Keywords: PBB – P2, Taxpayers, Administrative Sanctions, Service Quality, Compliance

Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi

The aim of the research is to determine the effect of tax sanctions, taxpayer awareness, and tax service quality on individual taxpayer tax return reporting compliance (Study on employees of Bank BTN Syariah KCS Semarang). The population of this study consisted of 126 respondents and used a saturated sample. The data collection technique uses print media in the form of a questionnaire distributed to employees of Bank BTN Syariah KCS Semarang. Data analysis uses descriptive statistical tests, validity & reliability tests, classical assumption tests, multiple linear regression tests, model tests and hypothesis tests. The results of the research prove that tax sanctions and the quality of tax services influence taxpayer compliance, while taxpayer awareness does not influence taxpayer compliance.

Factors that Influence SMEs Taxpayer Compliance with Digitalization of Tax Services as a Moderating Variable at KPP Pratama Medan Belawan

This research aims to determine the influence of Taxpayer awareness, tax socialization, tax collections, Account Representative supervision, and tax audits on SME taxpayer compliance at KPP Pratama Medan Belawan. Apart from that, this research also tests whether service digitalization can be used as a moderating variable in this research. The type of research carried out is causal associative research. The sample used in this research were respondents from 100 SME taxpayers who were actively registered at KPP Pratama Medan Belawan. Slovin's calculations determined the number of research samples used. Meanwhile, the analysis technique used in this research uses structural equation analysis (SEM) with the help of the SmartPLS application. The results of the research show that (1) Taxpayer awareness has a positive and significant effect on Taxpayer compliance, (2) tax socialization has no effect on Taxpayer compliance, (3) tax collections have a positive and significant effect on Taxpayer compliance, (4) Account Representative supervision has no effect on Taxpayer compliance, (5) tax audits have a positive and significant effect on Taxpayer compliance (6) digitalization of tax services has a significant effect in moderating the influence of Taxpayer awareness and tax audits on Taxpayer compliance, (7) digitalization of tax services has no significant effect in moderating the influence of tax socialization, tax collections and Account Representative supervision on Taxpayer compliance. Keywords: taxpayer awareness, tax socialization, tax collection, account representative supervision, tax audit, digitalization of tax services, taxpayer compliance

Digitalization, Culture, and Taxpayers’ Compliance in Nigeria

This study investigated digitalization, culture, and taxpayers' compliance in Nigeria as the literature shows a paucity of studies on the subject. The study was guided by the economic deterrence theory and benefits theory of taxation (BRTT). Descriptive survey research was adopted. The study population comprised of selected staff at the Federal Inland Revenue Service (FIRS) offices, in Ibadan. three hundred and eighty-four (384) respondents were drawn using the Taro Yamane formula. A selfconstructed questionnaire was administered to the respondents (r=0.821). Data collected were analyzed using descriptive and inferential statistics. Results showed that tax digitization (x=2.98), tax culture (x=2.93), and tax compliance (x=3.05) are good. Results also showed a significant influence of tax digitalization and tax culture on taxpayers’ compliance (F=22.551, p < 0.05). Tax digitization (Beta = .095; t = 1.798) has a positive influence on taxpayer's compliance, while tax culture (Beta = -0.344; t = -6.546), has a negative influence on taxpayer's compliance. The study recommend that the government should consider adopting a tax policy that would facilitate tax digitalization, tax education, sensitization to promote tax culture, and the inclusion of e-transactions taxation in the tax laws.

UU Harmonisasi Peraturan Perpajakan di Indonesia: Sikap dan Perilaku Konsultan dan Wajib Pajak Badan Asing

Tax ratio in Indonesia is categorized as low despite the increasing number of corporate taxpayers. This study explores the causes of the low tax ratio of foreign corporate taxpayers by examining the levels of awareness, compliance, attitudes, and behaviors of foreign corporate taxpayers, as well as the role of tax consultants. This research employs a qualitative method involving directors of foreign companies, tax officials, and tax consultants as respondents. The results of this study reveal that the compliance of foreign corporate taxpayers is low, while their awareness is categorized as high. The researchers find that many foreign corporate taxpayers consciously and knowingly engage in tax non-compliance. Foreign corporate taxpayers exhibit a mediocre attitude and behavior towards tax regulations in Indonesia. In this context, the role of tax consultants is highly needed to educate and assist foreign corporate taxpayers. Finally, based on the limitations encountered in this research, future studies could involve sources from the field of finance and taxation of foreign companies and expand the research area to include companies from various industries.

The Effect of E-Bupot Unification on Corporate Taxpayer Compliance in The Implementation of Tax Obligations in Jabodetabek

The Effect of E-Bupot Unification on Corporate Taxpayer Compliance in The Implementation of Tax Obligations in Jabodetabek

The Influence of E-System Implementation, Tax Knowledge, Fiscus Services on Individual Taxpayer Compliance

This research aims to test how E-Systems (e-filling, e-billing), Taxation Knowledge and Fiscal Services influence compliance with WPOP in KPP wonosari. The method used in this research is the quantitative method. This research data source uses a questionnaire distributed to WPOP-registered KPP Pratama Wonosari. Sampling technique using random sampling techniques, the population number of this research was obtained by calculating the population using the Slovin technique formula, after calculating the people using the Slovin formula, getting the sample number of as many as 100 respondents in the taxable population of the City of Wonosari. Double regression analysis was then used in this study. Research shows that KPP Pratama Wonosari's e-billing policy correlates with WPOP compliance levels. Still, the e-filing policy in KPP WonoSari does not correlate to the compliance of WP OP. WPop adherence is influenced by the understanding of taxation. In addition, compliance with the WPOP is affected by the services provided by the fiscal officer.

PENGARUH PENGHASILAN, LITERASI PAJAK, PEMANFAATAN APLIKASI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

This research aims to analyze the influence of income, tax literacy, use of tax applications, taxpayer awareness on MSME taxpayer compliance. This study uses a quantitative approach. The population in this research is MSME Taxpayers in the KPP Pratama Pondok Aren Area. The sample in this study was 100 respondents. The data used is primary data taken from questionnaires distributed to respondents. Data analysis used in this research used SmartPLS Version 3.0 software. The results of this research show that the influence of income, tax literacy, use of tax applications and taxpayer awareness has a positive and significant influence on MSME taxpayer compliance at KPP Pratama Pondok Aren.

Pengaruh Kualitas Pelayanan dan Penggunaan Teknologi Informasi Terhadap Kepatuhan Wajib Pajak

This research aims to analyze the influencequality of service and use of information technology on taxpayer compliance with the Padang One Roof Manunggal Administration System. This research uses quantitative methods. The population is the total number of taxpayers complying with the Padang One-Stop Single Administration System tax service office, the sampling technique is random sampling with anyone observing at the survey location. Data analysis uses multiple linear regression analysis using the SPSS application. The research results show that service quality has a positive effect on taxpayer compliance in the Padang One-Stop Single Administration System and the use of information technology has a positive effect on taxpayer compliance in the Padang One-Stop Single Administration System.

The Effect of E-Tax System and Tax Socialization on Taxpayer Compliance During Pandemic and Endemic

The purpose of this study is to determine whether E-Tax System and Tax Socialization have significant effect on Taxpayer Compliance During Pandemic and Endemic at PT. Kurniaputra Mandiri. This study uses quantitative data methods, and the data source is primary data. The population in this study are all permanent employees who work at PT Kurniaputra Mandiri. The sample in this study are permanent employees that have Tax Identification Number (NPWP) who work at PT Kurniaputra Mandiri in total of 30 respondents using purposive sampling methods. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), and simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that E-Tax System doesn’t have significant effect on Taxpayer Compliance with a T count of 0,499 < T table 2,048. Tax Socialization has a partially significant effect on Taxpayer Compliance with a T count of 2,964 > T table 2,048. E-Tax System and Tax Socialization simultaneously have a significant effect on Taxpayer Compliance with a F count of 20,019 > F table 3,35 and regression coefficient value of 59,7%.

THE INFLUENCE OF SOCIALIZATION, APPLICATION SYSTEM QUALITY, APPLICATION USAGE KNOWLEDGE, AND THE USE OF THE E-SAMSAT APPLICATION AS A MEDIATION VARIABLE ON MOTOR VEHICLE TAXPAYER COMPLIANCE (CASE STUDY IN BEKASI CITY)

This research was conducted as a case study in Bekasi City because revenue receipts, especially in vehicle taxes and the number of motorized vehicle owners, have increased significantly in 2018-2022. The government made an innovation in the form of an online application called "E-SAMSAT," which aims to reduce the number of taxpayers who do not comply with their motorized vehicle obligations and make it easier for taxpayers to carry out their obligations without the need to come to the SAMSAT office. This study examines the effect of socialization, the quality of the application system, and the knowledge of using the application on motor vehicle taxpayer compliance mediated by using the E-Samsat application. This research uses quantitative methods. The population in this study is the number of registered motor vehicle taxpayers in Bekasi City. Sampling using the random sampling method and the number of samples determined as many as 99 samples with the Slovin formula. We collected data using an e-survey with a questionnaire. This study used linear regression analysis and PROCESS by Hayes with the IBM SPSS 26 application. These results showed that socialization, application system quality, and application usage knowledge significantly affected motor vehicle taxpayer compliance mediated by the use of the E-Samsat application.

E-Government in The Implementation of T-Tax System in Palembang City

Electronic Government, an essential aspect of contemporary governance, harnesses information technology and the internet to optimize governmental activities, fostering enhanced public services and heightened government efficiency and transparency. This research investigates Palembang City's foray into e-government, specifically in regional tax collection, utilizing an online tax application initiated in 2018. Employing a descriptive qualitative research methodology encompassing interviews, observation, documentation, and literature review, the research reveals Palembang City's strategic move to simplify local tax collection through online taxes. Third-party service providers, in collaboration with Bank Sumsel Babel, play a pivotal role in monitoring and facilitating e-tax implementation. Success factors include robust policy support via Mayor Regulations, alongside effective communication strategies utilizing social and electronic media. Challenges persist, such as uneven distribution of tax payment kiosks and low taxpayer compliance with voluntary e-tax adoption. This research offers comprehensive insights into the complexities and opportunities of regional e-government, illuminating the nuanced landscape of digital governance at the local level.

Achieving Taxpayer Compliance : The Effect of Tax Socialization, Tax Understanding, and Tax Sanctions

This research aims to examine the influence of tax socialization, tax understanding, and tax sanctions on the compliance of Small Micro Business (SMB) taxoayers in the city of Dili, Timor-Leste. The population in this study consists of individual taxpayers registered with the Public Business Registration and Verification Office in Dili, Timor – Leste, totaling 2,672 taxpayers. Data for this study were obtained from questionnaires (primary) with a sample of 348 respondents. The data analysis technique used multiple linear regression analysis. The research results show that tax socialization, tax understanding, and tax sanctions have a positive influence on the compliance of SMB taxpayers because the significant value is less than 0.05. This research can contribute to the Public Business Registration and Verification Office in Timor – Leste as well as the Directorate General of Taxes to consider the consistency of tax socialization activities to SMBs in Dili and contribute to SMBs to improve compliance of individual taxpayers by increasing understanding of taxation and tax sanctions.