Taxpayer Compliance Research Articles

Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office

Tax revenue is a key component of the Indonesian State Budget (APBN) and plays a strategic role in national development. This study aims to analyze the impact of the implementation of the income tax rate reduction policy and tax incentives based on Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on corporate income tax revenue at Public Listed Company Tax Office. The research methodology used is qualitative descriptive, with primary data obtained through interviews with tax officials and tax consultants, and secondary data from tax revenue documentation and related literature. The findings show that the reduction in corporate income tax rates and the provision of tax incentives for publicly listed companies significantly impact the optimization of tax revenue at the Public Listed Company Tax Office. The largest contribution to corporate income tax revenue comes from companies listed on the Indonesia Stock Exchange (IDX), with a dominant contribution from companies conducting Initial Public Offerings (IPOs). The study also identifies several factors affecting the optimization of corporate income tax revenue, including tax awareness and corporate tax morale. These findings provide important insights into how tax policies can be optimized to improve taxpayer compliance and tax revenue, as well as their contribution to national economic growth.

Pengaruh Kepuasan Wajib Pajak, Kepatuhan Wajib Pajak dan Kualitas Pelayanan Petugas Pajak Terhadap Penerimaan Pajak: Studi Kasus di Kantor Samsat Kota Bengkulu Tahun 2024

The aim of this research is to determine the effect of taxpayer satisfaction, taxpayer compliance and the quality of tax officer services on tax revenues (case study at the Bengkulu City Samsat office in 2024). The analytical tools used in this research are quantitative analysis (Validity and Reliability Test), multicollinearity analysis, multiple linear regression, partial test (t test), simultaneous test (f test) and coefficient of determination. The method used in this research is a quantitative method and an association survey with a quantitative approach. The population that the researchers will use is 233,164 vehicle taxpayers at the Bengkulu City Samsat office in 2024. The sampling technique used in this research is the purposive sampling method. The sample taken in this research was 100 taxpayers at the Bengkulu City Samsat office. Data collection techniques use questionnaires or questionnaires with a Likert scale. The analytical method used in this research is multiple linear regression analysis and hypotheses using the t test and f test. Simultaneously, the influence of taxpayer satisfaction, taxpayer compliance and tax service quality has a significant effect with an f count of 6,690 on tax revenues. Partially, it shows that the influence of taxpayer satisfaction, taxpayer compliance has a significant effect on tax revenue, while the quality of tax officer service does not have a significant effect on tax revenue.

Influence of Tax Understanding, Service Quality, and Rates on Bandung MSMEs' Tax Compliance with Trust as a Moderator

The summary of the DJP's annual reports from 2017 to 2020 indicates that the achievement percentages are unstable (fluctuating). MSMEs are among the taxpayers contributing to taxation. This study examines and analyzes the influence of tax understanding, service quality, and tax rates on the compliance of MSME actors in Bandung. As a development aspect, this study adds the level of trust as a moderating factor in the relationship between changes in tax rates and the compliance of MSME actors in Bandung. This research model uses multiple regression analysis. The targeted respondents are Online (Digital) MSME Taxpayers in Bandung. The sampling method used in this study is Convenience Sampling, with a total sample of 100 respondents. The analysis tool utilized in this research is the structural least square model (SEM) – partial least square (PLS) using the SmartPLS 3.0 application. The results indicate that understanding tax regulations, the quality of tax services, and changes in tax rates influence taxpayer compliance. Additionally, understanding tax regulations, quality of tax services, and changes in tax rates impact MSME taxpayer compliance with trust in the tax authorities as a moderating variable.

Influence of Micro, Small & Medium Enterprises Taxpayer Compliance Factors in Bandung

The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan Sebagai Variabel Moderating: Studi Kasus Wajib Pajak Kendaraan Bermotor Kantor Samsat Surabaya Timur

This research aims to analyze how much influence the variables of E-Samsat understanding, taxpayer awareness, tax sanctions have on motor vehicle taxpayer compliance with tax socialization as a moderating variable at the East Surabaya Samsat Office. This research uses a survey method by giving questionnaires to registered taxpayers who come when the survey is carried out at the East Surabaya Samsat Office. Determination of the sample using the accidental sampling method. The number of samples in this study was 100 respondents. The results of this research indicate that understanding E-Samsat and tax sanctions contributes positively to motor vehicle taxpayer compliance, taxpayer awareness does not contribute positively to motor vehicle taxpayer compliance, tax socialization weakens understanding of E-Samsat, taxpayer awareness, and tax sanctions against motor vehicle tax compliance.

Pengaruh Penerapan Akuntansi, Pemahaman Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM Berbasis Media Electronik: Studi Kasus di Kecamatan Alang-Alang Lebar Palembang

This research aims to determine the influence of accounting implementation, understanding of taxation, and taxpayer awareness on electronic media-based MSME taxpayer compliance. This research was conducted in Alang-Alang Lebar District, Palembang, totaling 73 respondents. The type of research used is quantitative research by distributing questionnaires. Sampling used convenience sampling. The data source in this research is primary data based on the results of the t test showing that with a sig value that the Application of Accounting (X1), Understanding of Taxation (X2) and Taxpayer Awareness (X3), on Electronic Media Based MSME Taxpayer Compliance (Y) because t count > t table or 3.026 > 1.99394,1.534 < 1.99394 and 2.692 > 1.99394 with significant 0.003 < 0.05, 0.130 > 0.05 and 0.009 < 0.05 which means the Accounting Implementation variable has an influence and is significant on MSME Taxpayer Compliance Based on Electronic Media, Understanding of Taxation has no and no significant effect on Electronic Media Based MSME Taxpayer Compliance and Taxpayer Awareness has an influence and is significant on Electronic Media Based MSME Taxpayer Compliance. Then the results of the F test analysis show that the calculated F value > F table is 28.136 > 2.74 with a significant value of 0.00 < 0.05. This shows that the independent variables, namely Application of Accounting (X1), Understanding of Taxation (X2) and Taxpayer Awareness (X3) have a significant and influential effect on the dependent variable, namely Electronic Media-Based MSME Taxpayer Compliance (Y).

Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears.

Pengaruh Lingkungan Wajib Pajak, Sikap Rasional Dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Wajib Pajak

This research aims to determine the influence of the taxpayer's environment, rational attitudes, and the use of information technology on taxpayer compliance. This type of research uses associative quantitative research. The population used in this research were students at Pamulang University, Undergraduate Accounting Study Program Semesters 1-8, Regular Ck and Cs. The sampling technique uses convinience sampling which determines the most suitable criteria for determining this research. The sampling technique used the Slovin formula so that the total sample used in this research was 100 respondents. The data analysis technique uses multiple linear regression with the help of SPSS version 28 software. The results of this research show that simultaneously the taxpayer's environment, rational attitudes and the use of information technology have a significant effect on taxpayer compliance. Meanwhile partially, the taxpayer's environment has no effect on taxpayer compliance. Rational attitudes have a significant effect on taxpayer compliance. The use of information technology has a significant effect on taxpayer compliance.

Pengaruh Persepsi Tarif Pajak, Sanksi Perpajakan, Dan Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak

This research aims to determine the influence of perceptions of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 on taxpayer compliance. This type of research is quantitative research with primary data sources. The population in this research are UMKM business actors registered with the South Tangerang City Cooperatives and SMEs Service. The sample selection method used in this research was convenience sampling so that the final sample obtained using this method was 100 respondents. The data technique uses multiple regression analysis methods with the help of Microsoft Excel and SPSS Version 28 data processing. The research results simultaneously show that the variables of perception of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 have a simultaneous effect on taxpayer compliance. Partially, it shows that the tax rate perception variable has no effect on taxpayer compliance. Furthermore, the tax sanctions variable influences taxpayer compliance. Meanwhile, the variable implementation of government regulation number 23 of 2018 has no effect on taxpayer compliance.

PENGARUH PELAYANAN FISKUS DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This study aims to determine the effect of the service of tax authorities and Tax Sanctions on Taxpayer Compliance in Paying Earth and Building Taxes. The research method used is quantitative with primary data as the data source. The population of this study consisted of taxpayers registered at the Sukabumi City Regional Revenue Management UPTD office, with a sample of 100 respondents selected using the Convenience Sampling method. The results showed that the service of tax authorities had a partial effect on Taxpayer Compliance in Paying Earth and Building Tax, because the tcount> ttable value was 21.746> 1.661. Tax Sanctions also partially affect taxpayer compliance in paying land and building tax, with a tcount> ttable value of 6.252> 1.661. Simultaneously, the service of tax authorities and tax Sanctions have a significant effect on taxpayer compliance in paying Earth and building tax, with a value of Fcount> Ftable, namely 108.518> 3.089. Therefore, it can be concluded that the service of tax authorities and tax Sanctions simultaneously have a significant effect on Taxpayer Compliance in Paying Earth and Building Taxes

Influence of Tax Socialization, Services, and Trust on Compliance via Tax Knowledge

Taxpayer compliance is crucial for effective tax administration and national development. This study aims to evaluate the direct and indirect effects of tax socialization, tax services, and trust in government on taxpayer compliance, with tax knowledge serving as a mediating variable, in Jombang Subdistrict, Jember Regency. Utilizing a quantitative research approach, data were collected from a sample of 376 respondents out of a total of 6,302 taxpayers, determined using the Slovin formula with a 5% margin of error. Structural equation modeling was employed to analyze the relationships among the variables. The results indicate that tax socialization, tax services, and trust in government significantly and positively impact both tax knowledge and taxpayer compliance. Tax knowledge was found to mediate these relationships, enhancing taxpayer compliance. These findings highlight the need for effective tax education programs, high-quality tax services, and efforts to build trust in government to improve taxpayer compliance. Future research should explore the applicability of these findings in other regional contexts and investigate additional mediating factors. Implementing tailored tax education initiatives and improved service delivery models could significantly enhance compliance rates and support broader economic and social goals.

PENGARUH PENGETAHUAN AKUNTANSI, PENGETAHUAN E-FILING, DAN SOSIALISASI PAJAK TERHADAP LEPATUHAN PAJAK UMKM

This research was conducted with the aim of examining the effect of accounting implementation, e-filing implementation and tax outreach on MSME tax compliance. This research uses primary data with a sample of MSMEs in the Serpong District Area, South Tangerang. This research used a survey system (questionnaire) with 102 MSME respondents. Hypothesis testing uses multiple linear regression analysis methods and using SPSS 26. Taxpayer compliance is an act of being obedient and aware of the orderly payment and reporting of tax obligations. Taxpayers can be said to be compliant if a person or an entity/company is aware of their discipline in depositing and reporting their tax obligations both periodically and annually in accordance with applicable laws

PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This research aims to analyze to analyze the influence of taxpayer awareness and tax knowledge towards Taxpayer Compliance in Paying Land and Building Taxes in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this research is land and building tax payers in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this study was 2698 Taxpayers. while the sample was 97 taxpayers taken using a non-probability sampling technique using a purposive sampling method. Data collection was carried out using questionnaires. The data analysis used is instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Taxpayer Awareness and Tax Knowledge influence taxpayer compliance in paying Land and Building Tax in East Tonrokassi Village, Tamalatea District, Jeneponto Regency

PENGARUH SOSIALISASI PAJAK DAN KUALITAS PELAYANAN PAJAK PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This research aims to analyze the influence of tax socialization and tax service quality in paying Land and Building Tax in Bonto Salama Village, West Sinjai District, Sinjai Regency. The population in this study was land and building tax payers in Bonto Salama Village, West Sinjai District, Sinjai Regency, consisting of 3,269 taxpayers, while the sample was 100 taxpayers taken using the purposive sampling method, the number of which was determined using the Slovin formula. Data collection was carried out using a questionnaire in the form of a questionnaire. The data analysis used is descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Tax Socialization and Tax Service Quality influence Taxpayer Compliance in paying Land and Building Tax in Bonto Salama Village, West Sinjai District, Sinjai Regency

The Effect of Tax Digitalization (Electronic System) on Increasing Individual Taxpayer Compliance

The Effect of Tax Digitalization (Electronic System) on Increasing Individual Taxpayer Compliance

LEGITIMATE POWER AS A MEDIATOR OF THE INFLUENCE OFKNOWLEDGE AND PROCEDURAL JUSTICE ON TAX COMPLIANCE

This study analyzes the influence of taxpayer knowledge and procedural justice on tax compliance. This study also analyzes the role of power legitimacy as a mediating variable. Legitimacy of power is expected to mediate the influence of taxpayer knowledge and procedural justice in increasing taxpayer compliance. This research is quantitative research that tests hypotheses using primary data through distributing questionnaires. The population in this research is individual taxpayers who carry out business activities and tax consultants who are members of the Indonesian Tax Consultants Association (IKPI). The sampling technique uses convenience sampling. Hypothesis testing uses SEM PLS statistical tools by conducting path analysis tests to obtain results of the direct influence of taxpayer knowledge and procedural justice on tax compliance and the indirect influence, namely taxpayer knowledge and procedural justice on tax compliance through the mediating variable power legitimacy. These results of hypothesis testing prove that taxpayer knowledge and procedural justice each have a positive effect on power legitimacy and tax compliance. Besides that, power legitimacy also plays a role in mediating the influence of knowledge and procedural justice on tax compliance. This research can prove the theory of planned behavior that the behavior shown by a person arises because of the individual's inner intention to behave. The research implication from the theoretical aspect is that it can prove the role of power legitimacy as a mediating variable that links the influence of knowledge and procedural justice on tax compliance.

Implementation of E-Filing, Tax Compliance Costs and Social Environment on Taxpayer Compliance

Implementation of E-Filing, Tax Compliance Costs and Social Environment on Taxpayer Compliance

Analysis of the Effect of Taxpayer Knowledge and Awareness on Taxpayer Compliance at XYZ Consulting

Given that taxes are the main source of state treasury funding, it is difficult to implement state initiatives such as national development without state treasury funding from the taxation sector. At XYZ Consulting, the researcher's objective is to evaluate and assess how compliance awareness in filing taxes is affected by taxation knowledge. Descriptive methods and quantitative research techniques were combined in this study. This research involves individuals or entities from XYZ Consulting who are taxpayers. To determine the research sample, 54 responses were collected using the Slovin formula calculation method. According to XYZ Consulting, the Study findings show that taxpayer compliance is significantly influenced by taxpayer awareness and knowledge and both factors significantly improve compliance at the same time.

THE EFFECT OF TAX SANCTIONS, VEHICLE TAX AMNESTY, AND E-SAMSAT ON THE MOTORISED VEHICLE OF THE TAXPAYER'S COMPLIANCE

Taxpayer adherence refers to an individual's willingness to comply with tax laws and regulations. Meeting the obligation of paying motor vehicle taxes is a significant responsibility for individuals who own vehicles. The main objective of this research is to gather real-life evidence on how tax penalties, PKB amnesty, and E-SAMSAT impact the compliance of motor vehicle taxpayers in Denpasar City. Non-probability sampling, specifically accidental sampling, was used to select 100 participants based on the slovin formula. Data was collected through questionnaires, and multiple linear regression analysis with the SPSS software was used to test the hypotheses. The findings indicate that tax penalties, PKB amnesty, and E-SAMSAT all contribute positively to the compliance of motor vehicle taxpayers in Denpasar City.

PENGARUH PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI KABUPATEN PEMALANG)

This research aims to analyze the influence of tax understanding and taxpayer awareness on individual taxpayer compliance. The research was conducted in Pemalang Regency. It is hoped that this research will be able to provide information, references, and input for the Directorate General of Taxes in order to increase taxpayer compliance. This research uses primary data. The population in this research is individual taxpayers in Pemalang Regency. The sampling technique used purposive sampling, which was then based on the criteria and calculations of the Slovin formula to determine 100 individual taxpayers. Observations, interviews, and questionnaires were used to collect data in this research. Data analysis was carried out using multiple linear regression tests, which were processed using the SPSS 25 program. The results of this research indicate that understanding taxation partially has a positive effect on individual taxpayer compliance, taxpayer awareness partially has a positive effect on individual taxpayer compliance.Keywords, Taxpayer Awareness, Taxpayer Compliance, Taxation Understanding