Taxpayer Compliance Research Articles

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK

This study aims to empirically examine the effect of tax sanctions, service quality and tax socialization on taxpayer compliance in paying motor vehicle taxes in the city of Semarang. The population of this study is all motor vehicle tax payers in the city of Semarang. The sample used in this study were 96 respondents.In this study using a purposive sampling. Then the data collection method is through questionnaires and data analysis using SPSS 21. The results of this study indicate that all independent variables, namely tax sanctions, service quality and tax socialization have a positive and significant effect on taxpayer compliance (Y) partially or simultaneously (together).
 Keywords: Tax Sanctions, Service Quality, Tax Socialization and Taxpayer Compliance

Pengaruh Pemahaman Akuntansi dan Ketentuan Perpajakan, Sanksi Pajak serta Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak UMUM di Kota Kupang

This research was conducted to determine the factors that influence the level of compliance of MSME taxpayers using the variables understanding accounting, understanding tax provisions, tax sanctions, and the use of information technology. This research uses quantitative data, the data used in this research is primary data and secondary data. The data collection technique uses a questionnaire containing statement items for each variable studied using a Likert scale. The data analysis technique used in this research is descriptive statistics by measuring using the SPSS 29 application. The research was carried out in Kupang City. Based on the results of the research conducted, it can be concluded that the level of compliance of MSME taxpayers in the city of Kupang is still categorized as very low, and the factors that can influence the level of compliance of MSME taxpayers are the variable understanding of tax provisions and tax sanctions which have a significant influence. The variables Understanding accounting and use of information technology do not significantly influence the level of MSME taxpayer compliance.

Pengaruh Hubungan Antara Government E-Readiness dan Citizen E-Readiness Dengan Kepatuhan Wajib Pajak

The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.

Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.

Pengaruh Kesadaran Wajib Pajak, Akses Pajak, Fasilitas Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP KEPATUHAN PAJAK UMKM DI PAMEKASAN

This research aims to test MSME Taxpayer Compliance in Pamekasan. To test tax compliance, one can approach the economic and psychological factors of a taxpayer himself. This research uses a psychological approach, namely attitudes, subjective norms, and perceived behavioral control. This research uses quantitative data by distributing questionnaires as the primary data source and containing various types of tests. Instrument test, classical assumption test and multiple linear regression test. This research obtained the following results: subjective norms have a partially positive and significant effect on taxpayer compliance, attitude has a partially positive and significant effect on taxpayer compliance, behavioral control has a partially negative and significant effect on taxpayer compliance, and subjective norms, attitudes, and perceived behavioral control simultaneously have a positive and significant effect on taxpayer compliance.

Tax Education and Tax Compliance: A Review of Literature

The study sought to carry out a critical review of literature on tax education and tax compliance. Based on the review of empirical literature, it was found that tax education has significant effect on tax compliance. It was consequently concluded that tax education is important in predicting the level of tax compliance. The study recommends that in order to improve the tax compliance level, governments should put in place and sustain public tax awareness programs as these will highlight the importance of tax revenue which is driven by tax compliance level. Tax authorities should support tax education as this has a favorable impact on taxpayer compliance and subsequently tax revenue. In order to improve on the general tax knowledge of citizens and subsequently increase tax compliance, revenue authorities and players in the educational sector should collaborate and come up with tax awareness activities. Keywords: Tax Education, Tax Compliance, Stakeholder Theory and Theory of Planned Behaviour

Analisis Compliance Risk Management (CRM) dalam Meningkatkan Kepatuhan Wajib Pajak Badan pada KPP Pratama Depok Cimanggis

Implementation of Compliance Risk Management (CRM) is one of the efforts of the Director General of Taxes to increase tax compliance. The purpose of the study was to analyze the implementation of CRM in improving corporate taxpayer compliance at the Depok Cimanggis Primary Tax Service Office. Research using qualitative methods with data collection through interviews. Taxpayer compliance is analyzed based on SE-24 / PJ / 2019 and William Dunn's policy criteria. Based on the analysis, it is concluded that all stages of CRM implementation have been carried out, but the results have not been maximized because there are several obstacles; taxpayers have not complied with paying taxes because they do not understand the importance of paying taxes and there is equal treatment for those who are compliant and non-compliant in paying taxes. There have been many taxpayers registered but have not shown compliance in paying taxes so that the realization of tax revenue has not been as expected.

Strategy To Increase Individual Tax Payer Compliance

This research aims to evaluate the influence of awareness, socialization, tax services and tax sanctions on the level of compliance of individual taxpayers at the South Makassar Pratama Tax Service Office. This research adopts a descriptive quantitative approach using primary data. The research sample consisted of 100 individual taxpayers registered at the South Makassar Primary Tax Service Office. The sampling method was carried out using a purposive sampling technique, where respondents were selected based on certain criteria that were relevant to the research objectives. The data collection method is carried out through surveys by distributing questionnaires to selected respondents. Hypothesis analysis in this research uses multiple linear regression techniques with the help of SPSS version 25 statistical software. The results of the research show that tax awareness, tax socialization, tax authorities services, and tax sanctions positively and significantly influence the level of individual taxpayer compliance at KPP Pratama Makassar South. This research contributes to further understanding of the factors that influence tax compliance at the individual level. The implications of these findings can help formulate more effective policies and strategies in increasing the level of tax compliance, especially in the personal tax environment in the region.

Analysis of the Application of E-Filing in Efforts to Improve Taxpayer Compliance in Submitting Annual Tax Returns at the Manado Primary Tax Service Office

E-filing is a way of submitting Annual Tax Return electronically and in real time through the DJP Online tax e-filing website or applications managed by tax application service providers (ASP). This research was conducted to evaluate the implementation of the e-filing system at KPP Pratama Manado with the aim of improving taxpayer compliance and identifying factors that support and hinder the implementation of e-filing. The research method used is qualitative with a descriptive approach. The results showed that the use of e-filing has a good impact on the level of taxpayer compliance, especially for individual taxpayers. In addition, the results identify the benefits and challenges faced by taxpayers and KPP Pratama Manado in dealing with e-filing.

Pengaruh Sakpole (Sistem Administrasi Kendaraan Pajak Online) terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pemahaman Internet Sebagai Variabel Moderating

This research aims to analyze and test the influence of the Online Vehicle Tax Administration System (SAKPOLE) on Taxpayer Compliance with internet understanding as a moderating variable. This research is quantitative research. The sampling technique used in this research is simple random sampling technique. The data used in this research is primary data by distributing questionnaires to users of the Online Vehicle Tax Administration System (SAKPOLE). The total sample used in this research was 164 respondents. The data analysis method used is a multiple linear regression model and analyzed using the SPPS version 21 program. The results of the research show that internet understanding has a positive and significant effect on the relationship between SAKPOLE and taxpayer compliance. So it is concluded that internet understanding is a moderating variable in the relationship between SAKPOLE and taxpayer compliance.

THE ROLE OF TAX KNOWLEDGE AS A MODERATION IN THE RELATIONSHIP OF TAX SANCTIONS, TAX AUDIT, AND TAX AMNESTY TOWARDS CORPORATE TAX COMPLIANCE

Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 Paragraph 1 it states that tax is a mandatory contribution to the state owed by individuals or entities that are coercive under the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people. Therefore, taxpayer compliance in submitting reports and paying their tax obligations is highly expected to increase state revenues from taxes. This research was conducted to determine the effect of tax sanctions, tax audits and tax amnesty on corporate tax compliance in the South Nias Regency with tax knowledge as a moderating variable. Determination of the sample in the study was carried out using the random sampling method, with the number of samples used in the study as many as 60 business entities in South Nias Regency which were registered through the Gunungsitoli KP2KP. The results of the path coefficient test show that tax sanctions and tax audits do not affect tax compliance. Tax sanctions do not have a significant effect on corporate taxpayer compliance in South Nias Regency because the level of taxpayer compliance in South Nias Regency registered at KP2KP Gunungsitoli is increasing due to public awareness of the importance of taxes to help increase state revenue and will have an impact on the improvement and development of infrastructure that will be enjoyed again by the community. Tax audits that have no effect on tax compliance are due to the better tax awareness of the community in South Nias Regency so that community compliance to fulfill their tax obligations has been carried out voluntarily. Tax amnesty has a significant effect on corporate tax compliance in South Nias Regency. The policy of implementing tax amnesty is very good to provide opportunities for taxpayers who have long hidden their assets and deliberately not reporting their tax obligations due to the fines that will be paid as a result of these violations. Tax knowledge is not able to moderate the relationship between tax sanctions, tax audits, and tax amnesty on tax compliance. The increasing level of corporate tax compliance in South Nias Regency in an action taken by taxpayers voluntarily due to awareness that arises within themselves to fulfill their tax obligations. Tax knowledge of taxpayers does not play a role or weaken the relationship between tax audits on tax compliance in South Nias Regency. Apart from being caused by ineffective tax audits carried out by tax auditors, it also caused by good tax awareness of corporate taxpayers in South Nias Regency so that taxpayers carry out their tax obligations based on the tax provisions enacted. The increased compliance of corporate taxpayers is influenced by the tax amnesty policy implemented by the Directorate General of Taxes.

PENGARUH SIKAP, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, PENGETAHUAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS DI KECAMATAN SARADAN KABUPATEN MADIUN)

This study aims to examine the effect of attitude, taxpayer awareness, service quality, tax knowledge and tax socialization on taxpayer compliance in paying land and building taxes. This type of research is quantitative research. Data collection techniques in this study used questionnaires directly to respondents. The sampling method in this study used purposive sampling with a total of 100 respondents in 10 (ten) villages in Saradan District. Data analysis was performed using multiple linear regression analysis using the SPSS (Statistical Product and Service Solution) version 25 for windows program. The results of the research hypothesis show that the independent variable of taxpayer attitude is 0,000, the independent variable is taxpayer awareness of 0,592, the independent variable of service quality is 0,259, the independent variable of taxation knowledge is 0,823, the independent variable of tax socialization is 0,000 and Adjusted R Square shows a value of 0,793 or 79,3%. The results of this study indicate that the attitude of taxpayers has an effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, service quality has no effect on taxpayer compliance, tax knowledge has no effect on taxpayer compliance, and tax socialization has an effect on taxpayer compliance.

Pengaruh Pemahaman Peraturan Pajak, Sosialisasi Pajak, dan Tingkat Kepercayaan Terhadap Kepatuhan Wajib Pajak UMKM

. The purpose of this research is to ascertain how taxpayer compliance in micro, small, and medium-sized businesses (MSMEs) is impacted by knowledge of tax laws, tax socialization, and trust levels. By distributing questionnaires to MSME owners in Medan City, data was gathered for this study using primary data. There were 76 taxpayers used as samples in this investigation. The author uses multiple linear regression analysis, classical assumption testing, hypothesis testing, coefficient of determination analysis, and descriptive statistical analysis to process the data. The findings indicated that while tax socialization and comprehension of rules had little bearing on MSME taxpayers' compliance levels, trust levels significantly impacted MSME taxpayers' compliance levels.

Self-assessment system and understanding of tax regulations in increasing individual taxpayer compliance

The research aims to increase individual taxpayer compliance. To answer this aim, this research uses descriptive statistical quantitative data. The data collection in this research was obtained from questionnaires obtained from respondents by distributing them using G-form and distributed to individual taxpayers who have NPWPs in several neighborhood associations, or community associations spread across Rawamangun. The total sample was 74 respondents. Furthermore, data analysis in this research was carried out with the help of the SPSS 22 application using instrument tests, classical assumption tests, and multiple linear regression tests. The research results show that the self-assessment system and an understanding of tax regulations have a crucial role in increasing individual taxpayer compliance. In addition, this research concludes that the self-assessment system significantly affects taxpayer compliance and knowledge of tax regulations. Therefore, this research provides recommendations, namely the importance of education regarding tax regulations, and taxpayers need to be provided with clear information regarding their tax obligations.

Justice, power and voluntary tax compliance: a moderation analysis among taxpayers in Addis Ababa, Ethiopia

PurposeThe aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the voluntary tax compliance of taxpayers in Addis Ababa, the capital of Ethiopia, by using survey data collected from taxpayers in the city.Design/methodology/approachData for the study were collected from 800 sample taxpayers who were drawn by using a systematic sampling technique. The variables of the study were constructed as indices from composing the scale items developed and tested for their validity by prior researchers. Having collected the data by using a 7-point Likert scale questionnaire and forming the latent variables, hierarchical multiple regressions were applied to determine the moderating effects of the two variables (i.e. legitimate power and distributive justice) on the effect of procedural justice on voluntary tax compliance.FindingsThe author found that both the legitimate power of the tax authority and distributive justice of the authority moderate the effect of procedural justice on voluntary tax compliance. The moderating roles of the two variables appear to be opposite in that low (but not high) distributive justice and high (but not low) legitimate power of the tax authority stimulate the effect of procedural justice on voluntary tax compliance.Research limitations/implicationsThe first limitation is that the data used in this study are self-reported data while the subject of the study is sensitive subject about which respondents are not believed to provide genuine responses. This is presumably because taxpayers are less likely to confess their tax evasion as they fear legal actions following their self-report. Hence, other controlled methods such as the experimental design are recommended to replicate the results of this study. The second limitation is that data for the study were gathered through a one-time cross-sectional survey and hence it would not warrant a causal claim between the study variables. Consequently, other research with a longitudinal or experimental design might warrant a causal relationship between the variables.Practical implicationsTherefore, the tax authorities must endeavor to attain high legitimacy by doing “the right things” as perceived by the taxpayers so that their tax-related decisions gain acceptance from the decision recipients. Tax policy makers as well ought to consider the importance of and the relationship between procedural justice, distributive justice and legitimate power of the tax authority in order to attain the maximum possible voluntary compliance of taxpayers that significantly reduces the administrative cost of taxes.Social implicationsThe study benefits society by enhancing tax compliance and hence helping the government secure a better amount of tax revenue and provide better public goods and services.Originality/valueThe findings of this study are of high theoretical and policy significance. Theoretically, the findings contribute to the integrative literature on economic deterrence and social-psychological factors that are responsible for voluntary tax compliance decisions. The parallel moderating roles of the two variables on the relationship between procedural justice and voluntary cooperation in a single model and in the tax compliance context are novel. In terms of applicability to policy formulations, they shed light on the need for a shift from a pure focus on aggressive tax audits and penalties, especially in emerging economies to a combination of the tax audits and the nurturing of the voluntary deference of taxpayers to the tax authority's decisions. Caution must, however, be taken that the results of this study may not be applicable to tax environments in other countries.

Regional revenue agency (Bapenda) social media communication strategy in improving Taxpayer compliance in the Berau district

Regional revenue agency (Bapenda) social media communication strategy in improving Taxpayer compliance in the Berau district

IMPACT OF TAX INCENTIVES, TAX SANCTIONS, AND SOCIALIZATION ON TAX COMPLIANCE AMONG MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN WEST JAKARTA DURING THE COVID-19 PANDEMIC"

The purpose of this study is to empirically examine the effect of tax regulation during on covid19 pandemic. There are factors which have been implemented which are tax incentives, government incentives on regulation number 23 of 2018, and tax sanctions on the level of taxpayer compliance of small and medium enterprises (SME). This study uses primary data in the form of a questionnaire. The analytical method used in this study is SEM-PLS analysis with Level of Taxpayer Compliance of Small and Medium Enterprises (SME) as the dependent variable and tax incentives, socialization of government regulation number 23 of 2018, and tax sanctions as an independent variable. The results of this study showed that tax incentives , and socialization of government regulation number 23 of 2018, have no effect on the level of taxpayer compliance of small and medium(SME), while the tax sanctions variable has a positive and significant effect on the level of taxpayer compliance of small and medium (SME).

The Effects of Message Quotes on Tax Compliance

ABSTRACT This paper examines the effects of regulatory focus and regulatory fit theories on taxpayer compliance when taxpayers are exposed to predetermined quotes by the Internal Revenue Service (IRS) or other tax authority officials. A promotion-oriented regulatory focus is concerned with advancement, growth, and accomplishment, whereas a prevention-oriented regulatory focus is concerned with protection, safety, and responsibility. Using an experimental approach, we find that promotion-oriented (prevention-oriented) individuals are more likely (less likely) than prevention-oriented (promotion-oriented) individuals to self-report income for tax purposes. We also find that (1) promotion-oriented (prevention-oriented) individuals are less (more) likely to self-report income when presented with prevention-focused and neutral quotes as compared to messages with no quotes, and (2) promotion-oriented individuals who read promotion-focused quotes are more likely to self-report income than those reading prevention-focused message quotes. The results suggest theoretical and practical implications for tax compliance.

Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Ilir Timur Kota Palembang

The purpose of this research was to determine the influence of service quality and tax sanctions on individual taxpayer compliance. The type of research used is associative research. The place of research was carried out at the Pratama Ilir Timur Tax Service Office, Palembang City. The data used is primary data. The data collection method used in this research is a questionnaire. The data analysis techniques used in this research are validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, and t test assisted by the Statistical Program for Special Science (SPSS). The research results show that Service Quality has no effect on individual taxpayer compliance, while tax sanctions have an effect on individual taxpayer compliance.