Taxpayer Compliance Research Articles

Taxpayer Compliance of MSME: The Role of Tax Knowledge, Tax Office Service Quality, and Trust in the Government

This research aims to determine the influence of the role of tax knowledge, tax service quality, and trust in the government on Kemayoran District MSME taxpayer compliance. The method used in this research is the data collection method through a questionnaire which is measured using a Likert scale. The sampling method uses a purposive sampling technique with the criteria of MSME actors in the Kemayoran District area and those who have an income of >500 million per year. This research is quantitative research. The results of this research state that knowledge of taxation influences the compliance of Kemayoran District MSME taxpayers, the quality of tax service does not influence the compliance of Kemayoran District MSME taxpayers, and trust in the government does not influence the compliance of Kemayoran District MSME taxpayers.

The Effect Of Tax Socialization And Tax Sanctions On The Compliance Level Of Motor Vehicles Tax Compliance In The City Of Medan ( A Case Study At Office Samsat Medan City )

This study aims to prove empirically the effect of Tax Socialization and Tax Sanctions on the Taxpayers Compliance of Motor Vechile in Medan City. The research sample in this study used the accidental sampling technique.The data analysis technique used the multiple linear regression analysis method with SPSS 20 Software tools. The results of the analysis of this study indicate that Tax Socialization has a significant effect on Taxpayer Compliance partially, namely tcount > ttable, namely 4.065 > 1.98447 and a significance value of 0.000 <0.05 and Tax Sanctions have a significant effect on Taxpayer Compliance. partially, namely tcount > ttable, namely 5.798 > 1.98447 and the significance value is 0.000 <0.05. The results of the research analysis show that tax socialization and tax sanctions have a significant effect on the level of taxpayer compliance simultaneously, namely Fcount > Ftable, namely 48.266 > 3.09 and a significance value of 0.000 <0.05. The results of this study are supported by the value of R Square = 0.499 or 49.9%, which means that 49.9% of the taxpayer compliance variable can be explained by the tax socialization and tax sanctions variables.

Pengaruh Penerapan Layanan Samsat Drive Thru Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Palembang

The manner in which taxpayers complete their tax obligations is known as compliance with the laws and regulations governing taxation. The potential to impact taxpayer compliance exists for both external and internal factors. Motivation from within that is connected to an individual's special qualities is known as internal motivation, and it is what drives someone to pay their taxes. All the same, it is an external factor, originating from the outside; examples of external factors are the surrounding environment and unsupportive conditions. This study looks at the impact of mobile and drive-through SAMSAT services on taxpayer compliance with motor vehicles. Palembang City motorists who file taxes were given access to a Google Form survey. The purpose of the survey was to randomly select one hundred respondents. It is possible to analyze data using quantitative approaches. The impact of drive-through SAMSAT on motor vehicle tax compliance in Palembang City is nil (prob 0.334 > alpha = 0.05), but mobile SAMSAT has a considerable impact (prob 0.021 < alpha = 0.05). These were the outcomes of the analysis. When SAMSAT travel and drive-through are coupled, there is also a significant impact on motor vehicle tax compliance in Palembang City (prob = 0.000 < alpha = 0.05). Keywords: SAMSAT Drive Thru, SAMSAT Keliling, Taxpayer Compliance.

EFEKTIVITAS PEMUNGUTAN PAJAK PARKIR DI KOTA SAMARINDA: TINJAUAN DARI PERSPEKTIF HUKUM DAN KEBIJAKAN

Parking tax is a significant source of Local Revenue (PAD) in Samarinda City, but its implementation faces various challenges. The regulations governing parking tax aim to provide a clear legal framework, yet taxpayer compliance remains low. Weak supervision, limited technology, and low public awareness are the main factors hindering tax collection effectiveness. The use of digital technology in the parking system can enhance taxpayer compliance and reduce revenue leakage. Improving human resource capacity and conducting educational campaigns to raise public awareness are also important. Implementing policies that provide incentives for compliance and strict sanctions for violations is expected to optimize parking tax revenue and improve public services and city infrastructure.

The Influence of Educational Level, Tax Understanding, and Tax Awareness on Individual Taxpayer Compliance

This research aims to analyze the influence of education level, tax understanding and tax awareness on tax compliance of individual taxpayers registered at the Cilacap Primary Tax Service Office. This research uses quantitative methods with an associative approach. The number of samples used in this research was 100 respondents. The sampling technique used is the purposive sampling method using the Slovin formula. Data were collected using the questionnaire method and processed using SPSS statistics version 24. The data analysis technique used was multiple linear regression. The results of the F test show that the level of education, tax understanding and perceived tax awareness simultaneously have a significant effect on individual taxpayer compliance. The results of the t test show that partially, education level, tax understanding and tax awareness have a positive effect on individual taxpayer compliance.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan Pelaku UMKM Dalam Melaksanakan Kewajiban Perpajakan Di Era New Normal (Studi Kasus Wajib Pajak Badan Pelaku UMKM Kota Denpasar)

MSME taxpayer is a source of state income which makes a large contribution to the Indonesian economy.This study aims to determine the effect of taxpayer awareness, tax socialization, tax rates, tax sanctions, and service quality on the compliance of MSME taxpayers in Denpasar City in the new normal era. The population in this study were all MSME taxpayers registered at KPP Pratama West Denpasar and KPP Pratama East Denpasar. Sample determination using the G-Power application with proportional stratified random sampling technique. The number of samples used was 138 MSME taxpayers registered at KPP Pratama West Denpasar and KPP Pratama East Denpasar. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that tax awareness, tax socialization, tax sanctions and tax service quality have a positive effect on taxpayer compliance, while tax rates have no effect on taxpayer compliance.

Edukasi Dan Pendampingan Wajib Pajak Masyarakat Pedesaan

The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out service activities related to tax education in Lontos Village. The results of the service implementation are that structured and targeted education and assistance can make a positive contribution in increasing taxpayer compliance and strengthening the relationship between taxpayers and the village government as the authority in tax collection. The implication of these findings is the need to increase education and mentoring programs on an ongoing basis to support tax awareness and strengthen the tax system at the local level. The service carried out provides valuable insight for related parties in designing effective strategies to support tax compliance in Lontos Village, East Luwuk District, Banggai Regency and may also be applied in a broader taxation context.

Revolutionizing Tax Compliance Through Attitudes and Knowledge Worldwide

This study investigates the factors influencing individual taxpayer compliance at the South Sidoarjo Pratama Tax Office in Indonesia. Utilizing data from 75 respondents collected through questionnaires, the research examines the impact of attitudes, subjective norms, behavioral controls, and tax knowledge on compliance. Results indicate that attitudes and tax knowledge significantly influence compliance, while subjective norms and behavioral controls show no significant effect. These findings underscore the importance of fostering positive attitudes and enhancing tax knowledge to improve compliance among individual taxpayers. However, strategies targeting subjective norms and behavioral controls may require further exploration. Policymakers can utilize these insights to tailor interventions aimed at enhancing tax compliance, particularly in local tax offices like the South Sidoarjo Pratama Tax Office. Highlight: Attitudes Drive Compliance: Positive perceptions significantly influence individual taxpayer compliance. Knowledge Enhances Compliance: Understanding tax regulations fosters better compliance. Policy Tailoring for Compliance: Insights aid policymakers in designing effective compliance strategies. Keyword: Tax compliance, Attitudes, Subjective norms, Behavioral controls, Tax knowledge

Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem pada Kepatuhan Wajib Pajak

Purpose: This research aims to examine the influence of tax knowledge, tax sanctions and system modernization on MSME taxpayer compliance in the East Cengkareng area, West Jakarta. Methodology/Approach: This study used a quantitative approach with data collection techniques by distributing questionnaires and observations. The sample in this study comprised 100 MSME taxpayer respondents who met the criteria for having the largest NPWP in East Cengkareng. A random sampling method was used in this study. Hypothesis testing was performed using multiple linear regression analysis. Results: This study shows that tax knowledge influences taxpayer compliance. Tax sanctions affect taxpayer compliance, and system modernization has no effect on taxpayer compliance. Limitations: The results of this study may only apply to the East Cengkareng area in West Jakarta, and cannot be directly generalized to other regions or the general population. Contribution: This means that taxpayers’ tax knowledge regarding taxation will guarantee that they will be more compliant in carrying out their tax obligations.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor

This research was conducted with the aim of examining the effect of Bleaching Motor Vehicle Tax, Exemption of Transfer Fee for Motor Vehicles, Socialization of Taxation and Online Tax Payments on Motor Vehicle Taxpayer Compliance at the SAMSAT Semarang I Office. Motor Vehicle Tax is the largest income of the provincial government so this is necessary maximized so that taxpayers obey to pay their obligations, one of the efforts that can be done by the provincial government is by procuring a program for the cancellation of motor vehicle tax fines and the exemption of motorized vehicle transfer fees. This needs to be supported by effective outreach and good service to make it easier for taxpayers to pay taxes, one of which is by making online tax payments. This research uses a quantitative type, namely with a questionnaire as a research instrument. The population in this study were 100 SAMSAT Semarang I taxpayers with accidental sampling as the data collection strategy. The tests used include: descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the Bleaching of Motor Vehicle Taxes, Exemption of Transfer Fees for Motor Vehicles and Tax Socialization have a significant effect on Motor Vehicle Taxpayer Compliance, while Online Tax Payments have no significant effect on Motor Vehicle Taxpayer Compliance at SAMSAT Semarang I.

Pengaruh Kesadaran Pajak, Sanksi dan Program Pemutihan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus di Kabupaten Sleman

The tax is a territorial tax that must be paid. Seriousness in fulfilling tax obligations and reporting can show the level of awareness of people who are required to pay taxes. Taxpayers must carry out their responsibilities and pay carefully and on time because Indonesia has a self-evaluation system. That is the main income tax. The two-wheeled vehicle tax has the highest influence on regional income because it is a regional tax that needs to be paid. Income level is also very important and is related to a person's compliance with the tax contributions paid. This research investigates how taxpayer awareness, sanctions, and whitening programs impact motor vehicle taxpayer compliance in Sleman Regency from 2019 to 2022, with 100 respondents. Information in the form of questionnaires is usually processed and analyzed. Considering the outcomes of the hypothesis test, demonstrates vehicle tax compliance in the Sleman region in 2019–2022 is unaffected by taxpayer awareness of sanctions and whitening programs.

Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Perpajakan dan Insentif Pajak terhadap Kepatuhan Wajib Pajak

This research aims to determine the influence of tax service quality, understanding of taxation and tax incentives on taxpayer compliance. This type of research is quantitative research using a random method (Random Sampling) in collecting data samples and the type of data used is primary data. The population of this research is Taxpayers registered at KPP Pratama Serpong. The number of samples distributed was 55 respondents. The data analysis techniques used are descriptive statistics, data quality testing, classical assumption testing and hypothesis testing. The research results show that the results of the F statistical test show that simultaneously the value of Fcount > Ftable (11.531 > 2.79), so it can be concluded that the Quality of Fiscus Services, Understanding of Taxation and Tax Incentives simultaneously have a significant effect on Taxpayer Compliance. The quality of Fiscus Services in particular has no effect on Taxpayer Compliance. Understanding Taxation partially influences Taxpayer Compliance. Partial tax incentives have no effect on Taxpayer Compliance.

Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Bojongloa Kaler

The research objective is to provide a deep understanding of the set of factors that hold influence on tax compliance, so that either the government or stakeholders can take strategic steps to increase tax revenue. The quantitative method of research applied descriptive and verification approaches. Primary data is obtained directly from the sample under study through the distribution of questionnaires which are then analyzed using statistical test tools. While secondary data is obtained through documents and literature relevant to this research. Sampling was carried out through the application of purposive sampling techniques with the Slovin formula. The population in the study was 13,779 land and building taxpayers whose objects were located in Bojongloa Kaler District. With this population and a margin of error of 10%, the number of samples obtained in this study was 100 respondents in Bojongloa Kaler District. Based on the research results, it is concluded that there is a strong positive influence between taxation knowledge (X1) and taxpayer awareness (X2) on taxpayer compliance (Y) with a significance level of 0.000 (p < 0.005) and t count 4.482 > t table 1.984 for X1, and 0.000 (p < 0.005) with t count 3.783 > t table 1.984 for X2. However, there is no strong influence between the quality of fiscal services (X3) on taxpayer compliance (Y) with a significance level of 0.547 (p> 0.005) and t count 0.605 < t table 1.984. So it can be concluded that taxation knowledge and taxpayer awareness hold a strong influence on taxpayer compliance, while the quality of tax authorities' services does not hold a strong influence on taxpayer compliance.

Pengaruh E-System Pajak, Self Assessment dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

This research aims to examine the influence of the tax e-system, self-assessment, and tax understanding on the compliance of individual taxpayers who own restaurant businesses in the city of Padang. Data collection method for this research involves primary data by distributing questionnaires directly to the respondents. The population in this study consists of all restaurant taxpayers in Padang who are registered with BAPENDA Padang. The sampling technique used is simple random sampling with a 10% error rate according to the Slovin formula. The sample in this study consists of 83 individual taxpayers who own restaurant businesses. The data analysis method employed is multiple linear regression. The results of this study indicate that the tax e-system and self-assessment have an influence on the compliance of individual taxpayers. However, tax understanding does not have an influence on the compliance of individual taxpayers.

Pengaruh Self Assessment System dan Kualitas Pelayanan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi

Taxes are mandatory contributions of every citizen who is able to fulfill their obligations to the state, based on tax laws in Indonesia, tax payments use a self-assessment system, namely calculating, paying, and reporting taxes themselves. The purpose of this study is to analyze the effect of the self-assessment system on the level of compliance of individual taxpayers; analyze the effect of the quality of tax services on the level of compliance of individual taxpayers; and analyze the effect of the self-assessment system and the quality of tax services on the level of compliance of individual taxpayers at the Jember Pratama Tax Service Office simultaneously. The research method used in this study is quantitative research. The sample taken was 92 employees. While the data analysis is in the form of inferential statistics with the help of the SPSS version 23 program. The results of the study indicate that the self-assessment system partially has a significant effect on the level of compliance of individual taxpayers with a significance value of 0.000. While the quality of tax services partially does not have a significant effect on the level of compliance of individual taxpayers. Based on the determination coefficient test, R2 was obtained as 0.840, which means that simultaneously the influence of the self-assessment system and the quality of tax services have an effect on the level of compliance of individual taxpayers at the Jember tax service office by 84% and the rest is influenced by other variables not discussed in this study.

The Influence of Self Assessment System on Taxpayer Compliance in Reporting SPT OP at Bogor Primary Tax Service Office

The Influence of Self Assessment System on Taxpayer Compliance in Reporting SPT OP at Bogor Primary Tax Service Office

Boosting Tax Compliance through Education in Indonesia

This study examines the factors affecting boarding house tax compliance in Candi District, Sidoarjo Regency. Despite the high tax potential, many business owners neglect their tax obligations. Using a quantitative descriptive approach, data were collected from 33 boarding house owners via questionnaires and analyzed using multiple linear regression. Results indicate that taxpayer knowledge, understanding, and awareness significantly enhance compliance. This research highlights the need for targeted educational and awareness programs to improve tax compliance among boarding house owners in industrial areas. Highlight: High Potential: Industrial area boarding house taxes are significantly underutilized. Key Factors: Knowledge, understanding, and awareness boost taxpayer compliance. Policy Implications: Educational programs improve tax compliance in industrial areas. Keyword: tax compliance, boarding houses, taxpayer knowledge, Sidoarjo, quantitative analysis

The Effect of Service Quality, Digitalization and Socialization on Motor Vehicle Taxpayer Compliance: Case Study at Samsat Karawang

The aim of this research is to evaluate the influence between tax services, tax socialization and digitalization in SAMSAT Karawang district. The independent variables are tax services, tax socialization, and tax digitalization with the related variable, namely motor vehicle taxpayer compliance. The main data will be collected through distributing online questionnaires using Google forms. The sample size of 100 (one hundred) respondents from the Karawang Regency area was used to assess the questionnaire using a Likert scale, and had used the SAPAWARGA application to manage their tax documents and motor vehicle tax payments. The research results show that tax services and the implementation of digitalization have a positive effect on vehicle tax compliance in Karawang district. Meanwhile, tax socialization has a negative impact on the implementation of taxpayer compliance in Karawang district. This research shows that digital applications must be improved and introduced more widely to the public because implementing the SAPAWARGA application can also increase taxpayer compliance. This is because a lack of understanding can lead to non-compliance or attempts to avoid taxes. By encouraging tax socialization that emphasizes fairness, profits, tax benefits and transparency, the government can increase tax compliance and reduce the tax gap between the target and actual amounts in SAMSAT Karawang Regency.

Peran dan Upaya Pemerintah terhadap Kepatuhan Wajib Pajak

Tax is one of the main sources of state income. We already know that taxpayer compliance is required to fulfill the tax itself. Then, to maintain a balanced level of taxpayer compliance in paying taxes, the government's role is needed to guarantee legal certainty so that it can fulfill other aspects such as expediency and justice. This is where the role of the government can be seen from the efforts taken to fulfill this. The purpose of this article is to answer and understand the role and efforts of the government towards taxpayer compliance. This article was prepared using a descriptive study and that is the study method through norms, applicable laws and regulations, journals or other sources. Apart from being descriptive, this article was prepared using searches through document and literature studies.

Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate

Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.