Taxpayer Compliance Research Articles

Determinant of Taxpayers Compliance in Paying Motor Vehicle Tax in Demak Region

<p class="Default"><em>This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.</em></p>

Pengaruh Penerapan E-filing, Pemahamn Peraturan Perpajakan dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajab Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Serpong

ABSTRACTThis study aims to determine the effect of the application of e-filing, understanding of tax regulations and tax sanctions on the level of compliance of individual taxpayers at the Serpong Pratama Tax Service Office, Tangerang. The type of research used in this study is quantitative research. The source of data used in this study is primary data. The population in this study is individual taxpayers registered at KPP Pratama Serpong, Tangerang. Determination of samples in this study using the simple randome sampling method and obtained data from 130 respondents. Analysis techniques use analysis, namely, validity tests, reliability tests, then classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests and multiple linear regression tests. Hypothesis testing uses the coefficient of determination test, F test, and t test. Data analysis using the help of SPSS software version 26. The results of this study show that the application of e-filing, understanding of tax regulations and tax sanctions simultaneously affect taxpayer compliance. Based on the results of the study, the application of e-filing and understanding of tax regulations partially affects taxpayer compliance, while tax sanctions partially do not affect taxpayer compliance.Keywords: Application of E-filing, Understanding of Tax Regulations, Tax Sanctions and Taxpayer Compliance.

ANALISIS KEWAJIBAN PAJAK PENGHASILAN PASAL 21, 22, 23, DAN 25 PADA PT XYZ TAHUN 2020

The purpose of this study was to determine the compliance of corporate taxpayers of PT XYZ in calculating, payment and reporting tax obligations in 2020. PT XYZ in this case is a corporate taxpayer engaged in automotive interior manufacturing. Data processing techniques used in this study are data reduction, data presentation in tabular form and draw conclusions. The results of this study indicate the compliance of PT XYZ in calculating income tax (PPh Article 21, PPh Article 22, PPh Article 23, and PPh Article 25) in accordance with the laws and regulations regarding income tax as well as payment and reporting taxes before the specified time limit. . The implication of this research is that companies can calculate their income tax and make deposits and reports in accordance with applicable regulations. However, several times the company was late in making payment and reporting.

PENGARUH INSENTIF PAJAK, TINGKAT PENDAPATAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE

The Covid-19 pandemic has led E-commerce business models become one of the many best selling strategies that has widely adopted by MSMEs. The number of MSME actors that adopted E-commerce business models has increased every year, in contrast their taxpayers’s compliance levels is still low. This study aims to obtain empirical evidence on the effect of tax incentives, income levels and tax socialization on E-commerce MSME taxpayer compliance during the Covid-19 pandemic. This study used purposive sampling method, with a total sample of 97 MSMEs taxpayers who use E-commerce selling strategy and actively registered at KPP Pratama Denpasar Barat. The research method used in this study is multiple linear regression. The results found that tax incentives, income levels, and tax socialization had a significant positive effect on taxpayer compliance among MSMEs in E-commerce business. The theoretical implications of this research are able to support attribution theory and theory of planned behavior, and the practical implications can be taken into consideration in making policies to maximize taxpayer compliance.

Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM yang Dimoderasi Melalui Motivasi Wajib Pajak Dalam Melaksanakan Kewajiban Perpajakan

On June 8, 2018, the government issued Government Regulation Number 23 to replace Government Regulation Number 46 of 2013, as it was deemed too burdensome for taxpayers with unstable gross income. This replacement certainly changed the Final Income Tax rate from the initial 1% to 0.5%. In this research, variables include Tax Knowledge, Tax Compliance, and Taxpayer Motivation. The research method employed a descriptive-verification approach through interview surveys and questionnaires. The findings indicate that tax knowledge does not have a significant influence on taxpayer compliance. However, the analysis with the t-test shows a t-value significance of 0.189, which is greater (>) than 0.05. Nevertheless, taxpayer motivation has a significant impact on strengthening the relationship between tax understanding and taxpayer compliance, as the t-test result shows a significance value of 0.021, which is smaller (<) than 0.05.

Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Pada Kantor Pelayanan Pajak (KPP) Pratama Semarang Barat.

The aim of the research is to analyze the influence of Tax Sanctions, Taxpayer Awareness, and Fiscal Services on Individual Taxpayer Compliance Registered at the West Semarang Primary Tax Service Office (KPP). The population of individual taxpayers registered at the West Semarang Tax Service Office (KPP) is 12,736 people. The sample/respondent was taken as many as 100 respondents with the Slovin formula, and was determined using the accidental sampling technique. The results showed that tax sanctions had a positive effect (β 1 = 0.338) and t count = 4.326 > t table = 1.658 with a significance value = 0.000 <; a = 0.05. Thus, the hypothesis 1). (H1) that tax sanctions have a positive effect on the performance of taxpayer compliance received. Taxpayer awareness has a positive effect (β 2 = 0.262) and t count = 4.189 > t table = 1.658 with a significance value = 0.000 <; a = 0.05. Thus, hypothesis 2). (H2) that taxpayer awareness has a positive effect on accepted taxpayer compliance. Fiscal services have a positive effect (β 3 = 0.433) and t count = 7.507 > t table = 1.658 with a significance value = 0.000 <; a = 0.05. Thus, hypothesis 3). (H3) that tax authorities have a positive effect on tax payer compliance.

Pengaruh Financial Distress dan Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI tahun 2020-2022

Taxes play an important role, but the realization of tax revenues is not yet optimal, this is due to the low level of taxpayer compliance in Indonesia and there are still actors who commit tax evasion. This research aims to present a review of the effects of profitability and financial distress on tax avoidance. The empirical research carried out focuses on companies belonging to the pharmaceutical category listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research uses secondary data available in the annual report which can be accessed via the official IDX website. The author in his research also used a purposive sampling method with conditions set by the author. The subjects of this research were 12 companies over a period of 3 years of research so that the author obtained 36 observation data. In his research, the author used multiple linear regression methods as well as descriptive statistical analysis techniques, classical hypothesis testing and hypothesis testing including goodness of fit (F-test) as well as the coefficient of determination (R2). The research data was processed using SPSS 22 software and the output showed that profitability and financial distress had no impact on tax avoidance behavior.

Individual Taxpayers’ Compliance Moderated By Taxpayers’ Awareness

Taxes are fundamental for the running the government because tax revenue is the largest source of state revenue, raching 80% and the directoral general of taxes continue to the government as a provider of public services needed by the community must be responsible and continue to strive to provide the best service for the sake of improving public services. On the other hand, community satisfaction is a measure of the success of public services provided by public service providers. This study aims to measure the quality of tax authorities' services and tax sanctions on taxpayer compliance and awareness of individual taxpayers. The data was collected through survey on 100 individual taxes payers. The analysis technique used is SEM. The results showed that tax service quality has a positive and significant effect on taxpayer compliance. Tax sanctions have a positive and significant effect on taxpayer compliance. Taxpayer awareness is able to moderate the influence of tax authorities' service quality on taxpayer compliance. Taxpayer awareness is able to moderate the effect of tax sanctions on taxpayer compliance. This means that the existence of tax sanctions increases taxpayer compliance.

IMPLICATIONS OF THE IMPLEMENTATION OF THE TAX ADMINISTRATIVE SANCTIONS POLICY ON TAXPAYER COMPLIANCE

<p>General provisions on taxation in Indonesia have regulated tax administration sanctions. The regulation and application of tax administration sanctions is expected to encourage taxpayer compliance. Through taxpayer compliance, tax revenue can reach the target on an ongoing basis. However, in reality, tax revenues in Indonesia tend to never reach the target. This is due to the still weak taxpayer compliance. Departing from this situation, this study examines the regulation of tax administration sanctions and their effectiveness in increasing taxpayer compliance. This research is a juridical-normative research. Data was collected through a study of documents originating from legal materials, both primary, secondary and tertiary. The research finding is that changes to the provisions on tax administration sanctions based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations can encourage taxpayer compliance because these changes are marked by a reduction in sanctions that are not burdensome to taxpayers and are better able to reflect proportionality, convenience, and fairness compared to provisions previously. However, the application of tax administration sanctions in encouraging tax compliance still faces obstacles, namely that there is no adequate infrastructure in supervising and examining all taxpayers who commit tax non-compliance, the quantity and quality of tax officials in supervising and examining taxpayers, and the attitude of taxpayers who commit tax avoidance rather than fulfilling tax obligations.</p>

KEPATUHAN WAJIB PAJAK UMKM BATIK KABUPATEN BANTUL

SMEs are businesses that can still run in the midst of a crisis. The classic problem that often arises is the low level of tax payment by SMEs. So with PP No. 23 of 2018 which took effect on July 1, 2018 where the government reduced the final tax rate for SMEs from 1% to 0.5%, it is hoped that it will be able to increase taxpayer awareness to comply with paying taxes. In this study, the factors taken are Taxation Socialization, Fiscal Services, and Implementation of the Self Assessment System. This research was conducted on batik SMEs taxpayers in Bantul Regency, the purpose of this study was to determine how much influence the level of Tax Socialization, Fiscal Services, and Implementation of the Self Assessment System on taxpayer compliance. The population is SMEs batik taxpayers in Bantul Regency. The results of the study are 1) that the results of the F test simultaneously the variables of taxation socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. 2) The results of the t test partially the three variables of tax socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance.
 
 Keywords: SMEs, Tax Compliance, SMEs Tax.

The Influence of Perception of Tax System Effectiveness on Compliance of Cibaduyut Shoe SMEs Taxpayers

This study aims to determine the extent of the influence of the perception of tax system effectiveness on the compliance of Cibaduyut shoe SME taxpayers. The research method used in this study is descriptive and verification with a survey method. The data used in this study is primary data obtained by distributing questionnaires to 60 SME taxpayers located in Cibaduyut. In this study, data were obtained from the results of questionnaires distributed to 60 Cibaduyut shoe SME taxpayers. The statistical method used is simple linear regression analysis. The results show that the level of perception of tax system effectiveness has an effect on the compliance of Cibaduyut shoe SME taxpayers.

The impact of tax information system on individual taxpayer compliance with Tri Hita Karana culture as moderating variable

The purpose of this study is to examine and quantify the impact of the Tri Hita Karana culture as a moderating variable on individual taxpayer compliance with the tax information system. In order to analyze secondary data, this research uses documentation and primary data obtained from the distribution of questionnaires to individual taxpayers who are enrolled at the Kantor Pelayanan Pajak Pratama Tabanan in order to get an Annual Notification Letter. Simple random sampling is used to determine the research sample using the probability sampling approach, yielding a sample of 100 distinct taxpayers. Using SmartPLS 3.3.9, the Partial Least Squares (PLS) approach is used in statistical testing to evaluate the hypothesis. The study's findings demonstrate that both the tax information system and Tri Hita Karana culture have a strong and positive impact on individual taxpayer compliance. This means that the more cultural values that guide the lives of individual taxpayers are embedded, the tendency is to increase taxpayer compliance. Additionally, Tri Hita Karana culture can act as a moderator by lessening the correlation between the two variables. Individual taxpayers do not realize that cultural values perceive important things in the use of a system, which can weaken the use of the system.

Pengetahuan, Pelayanan, dan Sosialisasi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak (Studi Kasus pada Kantor Samsat Depok II Cinere)

This study aims to determine the Effect of Knowledge, Service, and Socialization of Motor Vehicle Tax on Taxpayer Compliance. The population in this study was 178,535 taxpayers registered at the Cinere Samsat Depok II Office. The collection technique used is the accidental sampling method with the calculation of sampling using the Slovin Formula, so that the sample obtained is as many as 100 taxpayer respondents. Data collection method using questionnaires analyzed using SPSS program version 27. Based on the results of the Coefficient of Determination test, an Adjusted R-Square value of 0.402 was obtained. The results of testing the Simultaneous Test hypothesis (Test f) show that Knowledge, Service, and Socialization of Motor Vehicle Tax simultaneously affect Taxpayer Compliance, this is proven that the three variables have a significance value level of 0.000 and obtained fcalculate of 23.217 where the fcalculate value is greater than the ftable value (23.217 > 2.70). The results of testing the partial test hypothesis (Test t) show that each independent variable has an influence on the dependent variable, where each of these variables has a significance value of less than <0.05 and obtains a tcalculate value greater than ttable >1.984.

The role of tax socialization in tax digitalization and taxpayer awareness on individual taxpayer compliance

This study aims to assess the impact of tax digitalization and taxpayer awareness on the compliance of individual taxpayers, with tax socialization serving as a moderating factor. The research involves the analysis of primary data gathered from questionnaires distributed to 100 individual taxpayers registered at the Kantor Pelayanan Pajak (KPP) Denpasar Barat, utilizing probability sampling techniques for sample selection. The study employs the Partial Least Square (PLS) method through the SmartPLS 4 application to evaluate the variables. The findings of this investigation reveal that tax digitalization significantly enhances individual taxpayer compliance. Moreover, taxpayer awareness also exhibits a positive and substantial influence on individual taxpayer compliance. Notably, tax socialization is found to strengthen the connection between tax digitalization and individual taxpayer compliance. Furthermore, it moderates the relationship by mitigating the impact of taxpayer awareness on individual taxpayer compliance. What sets this study apart is its holistic approach: while previous research has often explored the isolated impacts of tax digitalization and taxpayer awareness on compliance, our study introduces the concept of "tax socialization" as a moderating variable. This novel inclusion delves into the mechanisms by which informing and educating taxpayers about tax-related matters can influence compliance within the digitalization context.

Strategic enhancement of motor vehicle taxation in Jambi Province: A pathway to strengthened regional fiscal autonomy

This research aims to develop strategies for boosting motor vehicle tax revenue in Jambi Province. It employs a combination of secondary and primary data, including a time series analysis from 2007 to 2021. The data covers the number of vehicles, the average motor vehicle tax, and revenue realization in Jambi Province. Primary data were gathered from in-depth interviews with experts in local taxation. The study employs descriptive analysis and a SWOT approach for analytical depth. Findings reveal a consistent increase in two- and four-wheeled vehicles from 2017 to 2021 in Jambi Province, potentially signalling economic growth or shifts in mobility patterns. A critical insight from this study is the notable disparity between the rising number of vehicles and the corresponding realization of tax revenue. Specifically, the average tax revenue realization for two-wheeled vehicles during this period was just 25.03 per cent, and for four-wheeled vehicles, approximately 62.30 per cent. The study highlights the crucial role of enhancing Original Regional Revenue (PAD) through motor vehicle taxes as a key strategy to lessen dependence on central funding. It suggests implementing public education initiatives, enhancing public transportation service quality, and reinforcing taxpayer compliance as effective strategies to achieve this goal.

Taxpayer Compliance Behavior: A Qualitative Analysis Of The Impact Of Tax Incentives, Income Levels, And Sanctions

This qualitative study investigates taxpayer compliance behavior by examining the influence of tax incentives, income levels, and sanctions. Through in-depth interviews and thematic analysis, the research explores the motivations and decision-making processes behind taxpayers' compliance or non-compliance. The findings shed light on the complex interplay between tax policy measures and individual taxpayer behavior, providing valuable insights for policymakers and tax authorities.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DALAM MEMBAYAR PAJAK DI KPP PRATAMA SURABAYA MULYOREJO

Taxes play a very important role in state life, so the government makes various efforts to increase state income. One way is by implementing an independent statistical system, but this also makes tax revenues very dependent on taxpayers' awareness and compliance with their tax obligations. Therefore, this research aims to determine the factors that influence taxpayer performance. This research is quantitative research. The sample used in this research is MSME taxpayers who pay taxes to KPP Pratama Mulyorejo in Surabaya. The sampling method is random sampling. The number of small, medium and micro business taxpayers who filled out the questionnaire was 100 people. The results of this research show that variables such as tax awareness, knowledge and understanding of tax regulations, tax rates, and tax audits have an impact on MSME taxpayer compliance, while tax authorities and tax sanctions have an impact on MSME compliance.

Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office

Evaluation of Tax Incentive Policy for MSMEs in the Covid-19 Pandemic Period in Improving Taxpayer Compliance at the Jakarta Kelapa Gading Primary Tax Service Office based on evaluation criteria (William N. Dunn) from 6 criteria, namely effectiveness, efficiency, adequacy, equality, responsiveness, and accuracy has been running well and by the regulations. Taxation. Inhibiting entities in the implementation of MSME tax incentive policies are MSME actors, there are obstacles in the use of such incentives, namely in the preparation and submission of realization reports and obstacles also arise from the fissures who have difficulty guiding taxpayers and there are constraints in the administrative system. The driving entity in the implementation of MSME tax incentive policy is socialization through WhatsApp media and mail media by AR, confirmation and appeal of AR to taxpayers immediately submit realization reports, provide AR guidance to taxpayers in delivering realization reports if taxpayers experience obstacles, providing opportunities to TAXPAYERS PP 23/2018 during the December Tax Period to report on the realization of incentive use during 2020.

Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia

The COVID-19 pandemic has significantly impacted Micro, Small, and Medium-sized Enterprises (MSMEs) by causing reduced demand, supply chain disruptions, cash flow issues, and digitalization challenges. To alleviate these challenges, governments have implemented tax incentives and relief measures. This study examines the factors influencing MSME taxpayer compliance with tax incentives during the COVID-19 pandemic. This study uses a quantitative approach with 167 respondents as MSME taxpayers in East Java, Indonesia. This study uses the SEM-PLS approach. Based on the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT), this study's results indicate a positive influence between attitude, subjective norm, Perceived Behavioral Control, and Self-efficacy on behavioral intention to tax compliance. It can be concluded that there is a positive relationship between behavioral intention to comply with taxes and tax compliance, which is moderated by tax incentives. This means that individuals who have a stronger intention to comply with taxes are more likely to actually comply, and this effect can be further strengthened by the provision of tax incentives.

THE INFLUENCE OF TAXATION ATTITUDE, AWARENESS AND KNOWLEDGE ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES IN CUBADAK VILLAGE MENTAWAI PARIAMAN TIMUR DISTRICT KOTA PARIAMAN

This research aims to analyze the influence of taxpayer attitudes, taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building taxes. The data obtained was in the form of primary data from a questionnaire distributed in Cubadak Mentawai Village, Pariaman Timut District, Pariaman City. The statistical method used is multiple regression analysis. The test results show that partially taxpayer attitudes do not have a significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, and simultaneously taxpayer attitudes, taxpayer awareness, and tax knowledge has a significant effect on taxpayer compliance.