Understanding Of Tax Regulations Research Articles

The Influence of Understanding Tax Regulations, Tax Socialization, and Fiscus Services on Mandatory Compliance E-Commerce Tax

This research aims to empirically test the influence of understanding tax regulations, tax socialization and servicestax authorities regarding e commerce taxpayer compliance for MSMEs that use e commerce in East Denpasar District and South Denpasar District. The population of this research is individual taxpayers who are MSMEs who use e commerce media to sell and are located in the East Denpasar KPP working area, namely East Denpasar District and South Denpasar District. T he research sample used was 384 respondents taken using the Accidental Sampling method. The analysis technique uses multiple linear regression analysis, coefficient of determination and model feasibility test (F test). Based on the results of data analysis , the variable understanding of tax regulations, tax socialization and tax service services have a positive effect on e commerce taxpayer compliance. Suggestions that can be given from the results of this research are that the Tax Service Office (KPP) ca n carry out outreach by increasing online guides that are easy to access, optimizing counseling and conducting additional train ing for tax officers to establish mechanisms for more effective supervision and for further researchers to explore deeper into th e psychological and social aspects of taxpayer involvement.

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office

Factors Affecting Micro small and Medium Enterprises Taxpayer Compliance at Cilegon Tax Office. Ainaya Nurulina Nafaril. Master of Accounting Study Programme. The low level of taxpayer compliance in reporting tax obligations greatly affects state revenue. The decreasing level of taxpayer compliance is a bad impact on the state because taxes are an important fund for the state. This study aims to determine the factors that influence Micro small and Medium Enterprises taxpayer compliance at KPP Cilegon. The research method used is the survey method. The results showed that the variables of Taxpayer Understanding, Service Quality and Tax Sanctions had a positive and significant influence on Taxpayer Compliance. While the perceived effectiveness of the tax system variable has a positive and insignificant effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government needs to make efforts such as the government should increase Micro small and Medium Enterprises taxpayers' understanding of tax regulations through various education and socialisation programs through various media such as seminars, training, and social media. The government needs to improve the quality of services to Micro small and Medium Enterprises taxpayers, both in terms of speed, accuracy and ease of access. The government must be careful in applying tax sanctions so as not to have a negative impact on the economy. The results of this study are expected to provide information to policy makers as a basis for consideration to improve taxpayer compliance.

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.

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 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.

The Effects of Taxpayer Education Programs on Voluntary Tax Compliance amongst SMEs in the Fast Foods Industry in Zimbabwe: Systematic Literature Review

This literature review critically assesses the impact of taxpayer education programs on tax compliance by Small and Medium Enterprises (SMEs) in Zimbabwe's fast-food industry. Given the sector's economic importance, the study aims to synthesize existing research on how these programs affect SMEs' understanding of tax regulations, awareness of compliance benefits, and intentions to comply. It systematically analyses methodologies, findings, and limitations of prior studies, employing meta-analysis for quantitative research and qualitative assessment for deeper insights. This review highlights the potential of taxpayer education to enhance voluntary tax compliance among SMEs in Zimbabwe's fast-food industry. Its findings have implications for policymakers, tax authorities, and practitioners seeking to improve tax compliance strategies. These insights can inform more tailored and effective educational interventions, ultimately benefiting government revenue, business sustainability, and economic growth in Zimbabwe.

Training for Preparing, Filling and Reporting of Tax Return at WITA Jakarta

MSMEs (Micro, Small and Medium Enterprises) in Indonesia are growing rapidly from year to year and are a group that strongly supports the development of the Indonesian economy as a whole. Even so, the compliance of MSMEs as Non-Employee Individual Taxpayers is quite low, this is due to the limited human resources owned by MSME actors in understanding tax regulations and carrying out tax obligations including in the preparation of Annual Tax Return reporting and reporting. Due to these limitations, this Community Service project is carried out to raise WITA Jakarta MSMEs' tax literacy, especially in the preparation of the Annual Tax Return and its reporting so that it can help MSMEs as compliant taxpayers and assist the state in disseminating information on tax regulations to increase tax revenue

Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak

This research aims to test and analyze the influence of understanding tax regulations and tax rates on taxpayer compliance (case study at the Bogor Pratama Tax Service Office). This research is quantitative. Data was collected using a questionnaire technique with a sampling technique using convenience sampling. The data analysis techniques used are descriptive, classical assumption analysis tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of this research show that understanding tax regulations and tax rates has a significant and simultaneous effect on taxpayer compliance at KPP Pratama Bogor.

The Effect Of Understanding Tax Regulations, Moral Obligations And Financial Conditions On Hotel And Restaurant Taxpayer Compliance In Banyuwangi Regency

This study aims to determine the effect of understanding tax regulations, moral obligations and financial conditions on hotel and restaurant taxpayer compliance in Banyuwangi Regency. The sampling technique in this study used the simple random sampling method. The sample used in this study is hotel and restaurant taxpayers registered with the Banyuwangi Regency Revenue Agency. Collecting data in this study using a questionnaire method involving a sample of 89 hotel and restaurant taxpayers. Data analysis used quality test, classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. Processing data in this study using SPSS 25. Based on the results of calculations obtained t test results indicate that the effect of understanding tax regulations, moral obligations and financial conditions affect taxpayer compliance. And the results of the study using the F test stated that the understanding of tax regulations, moral obligations and financial conditions had a simultaneous effect on taxpayer compliance.

Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT

The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory.
 Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance

Pemahaman Peraturan Perpajakan, Tingkat Penghasilan, Sanksi Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

The research aims to examine the effect of understanding tax regulations, income levels, and tax sanctions on individual taxpayer compliance. This research was conducted at KPP Pratama Tabanan. Data was collected in this study using a questionnaire and then disseminated in a hybrid way through survey methods. The sample is determined by nonprobability sampling technique using the accidental sampling method, with calculations using the slovin formula. This study uses multiple linear regression analysis. The results of the study prove that knowledge of tax laws, income levels, and tax sanctions contributes to individual taxpayer compliance. The implications of this research are able to explain the theoretical model of research variable values. The results of the theoretical model explain that the aspects that affect individual taxpayer compliance are caused by an understanding of tax regulations, income levels, and tax sanctions.Keywords: Compliance; Tax Regulations; Income; and Sanctions

Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce

The existence of E-commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for e-commerce as a tax object target. The research aims to examine the influence of tax knowledge, understanding of tax regulations, taxpayer awareness on E-commerce taxpayer compliance conducted in the South Denpasar area. The sampling method used purposive sampling method. The sample in this study is 159 e-commerce business people spread across South Denpasar. Data is processed using multiple linear regression. The results of the study show that knowledge of taxation, understanding of tax regulations, awareness of taxpayers has a positive effect on taxpayer compliance in E-commerce in South Denpasar.
 Keywords: Tax Knowledge; Understanding of Tax Regulations; Taxpayer Awareness; Taxpayer Compliance

The Tax Compliance Factors In Individual Taxpayer Perspective

Main Purpose - This study examines the effect of understanding tax regulations (UTR), tax digitalization (TDigi), and taxpayer awareness (TAWs) on taxpayer compliance (TC).Method - A questionnaire was used for testing with 399 samples of individual taxpayers in Indonesia selected using simple random sampling. The data were analyzed using Structural Equation Modeling with Lisrel 8.8 statistical tool.Main Findings - It was found that Tdigi is the most significant determinant of TC, followed by UTR. Meanwhile, TAWs has no significant effect on TC. It is implied that TDigi plays a significant role.Theory and Practical Implications - Interestingly, this study found that the effect of TAWs on TC was not significant. It is revealed that TAWs can be formed if the public understands that the taxes paid are used by the government for people's welfare and will return to them. Novelty - This studi explains the relationship between research variables and attribution theory that internal factors can affect TC in carrying out their tax obligations

KEWAJIBAN PEMBAYARAN ATAS PELIMPAHAN UTANG PAJAK PEWARIS KEPADA AHLI WARIS DIPANDANG DARI ASPEK HUKUM PERDATA

Taxes are the biggest source of state revenue in financing the budget related to development and state interests. The Directorate General of Taxes (DGT) is an institution that is given coercive powers for the benefit of state revenues originating from taxes, which has the duty and authority to manage state revenues originating from tax collections and has the goal that tax collection can run properly and effectively so that can facilitate the needs of the country's development. Unfortunately there are too many regulations in the field of taxation that are enforced and changes are very dynamic, so that taxes become something that is not understood by the public as taxpayers who are also tax subjects. Ignorance of taxpayers often harms them in the event of a tax debt overflow. And because the tax rules are very numerous, complicated and very dynamic, making taxpayer losses increase due to their negligence in understanding tax regulations. If a Taxpayer has ever had a tax debt that has not been paid during his life, then when the Taxpayer dies, the Government does not consider the tax debt paid off and the tax collection is still valid. This study uses a normative juridical research method, with a statutory approach based on primary and secondary legal materials.

Preferensi Risiko dalam Memoderasi Pengaruh Pemahaman Peraturan Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak

Indonesia as a developing country needs to increase the country's economic growth so that it can be on par with other countries. To make it happen, the State of Indonesia requires a sizable source of funds. As quoted from the official website of the Ministry of Finance, it is stated that the MSME sector has a very large contribution to the national economy and has a significant role in tax revenue. This study aims to examine the effect of understanding tax regulations, tax sanctions and taxpayer awareness on taxpayer compliance with risk preference as a moderating variable. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The research sample is the taxpayers of MSME (Micro, Small and Medium Enterprises) registered at the Tax Service Office (TSO) Pratama Padang Dua as much as 99 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 7.0. The results of this study indicate that understanding of tax regulations has a significant negative effect on taxpayer compliance, while tax sanctions have a positive and insignificant effect on taxpayer compliance and taxpayer awareness has a significant positive effect on taxpayer compliance. Besides that, risk preferences cannot moderate the effect of understanding tax regulations on taxpayer compliance. Meanwhile risk preferences are able to moderate the effect of tax sanctions on taxpayer compliance and risk preferences cannot moderate the effect of taxpayer awareness on taxpayer compliance. 
 Keywords: Risk Preference; Tax Sanctions; Taxpayer Awareness; Taxpayer Compliance; Understanding of Tax Regulations

The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado

The purpose of this study was to determine the effect of implementing the E-Filing, E-Billing system and understanding of tax regulations on individual taxpayer compliance at KPP Pratama Manado. This type of research is quantitative research by distributing questionnaires. The analytical method used is multiple linear regression analysis with the help of SPPS version 23. The results of this study indicate that the application of the E-Filing system and understanding of tax regulations has a positive effect on individual taxpayer compliance, while the application of the E-Billing system has a negative effect on mandatory compliance. personal tax.

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI ARIABEL MODERASI

This study aims to determine the effect of understanding tax regulations on tax willingness with the socialization of taxation as a moderating variable in KPP Pratama Palangka Raya. The population taken in this study is the number of individual taxpayers registered at KPP Pratama Palangka Raya in 2019, which is 150,592. With a sample of 100 individual taxpayers who are determined by the Slovin formula. Then carried out the distribution of questionnaires using Google Forms (Google Form) through various social media in the city of Palangka Raya and the number of respondents obtained was 105 respondents. . Technique of data analysis tools used validity test by looking at Pearson Correlation and reliability test seeing Cronbach's Alpha value. Hypothesis testing techniques using partial test (t test) and Moderated Regression Analysis (MRA) test. Data processing in this study used the SPSS version 25 tool. The results showed that the influence of Tax Socialization as a Moderation Variable strengthens or increases the Understanding of Tax Regulations on the Willingness to Pay Taxes for Individual Taxpayers at KPP Pratama in Palangka Raya City

Understanding of Tax Regulations, Tax Administration and Taxpayer Morale towards Tax Planning

This study aims to analyze the effect of understanding tax regulations, tax administration, and taxpayer morale on the tax planning of MSME actors in the Cikarang area. This study used a quantitative method using a Likert measuring device and the data used were primary data obtained from questionnaires filled out by 100 MSME’s respondent in the Cikarang area. The data analysis technique in this study was multiple regression using the SPSS version 26 application. The results of this study indicate that: Understanding of Tax Regulations and Tax Administration has a significant effect on Tax Planning. Meanwhile, Taxpayer Morale has no significant effect on Tax Planning.

Factors Affecting MSME Taxpayer Compliance: Tax Sanctions As Moderation

This study examines the factors that influence MSME taxpayer compliance in Jambi City, such as understanding of accounting, tax regulations and knowledge of taxation and tax sanctions. This study also examines how strong tax sanctions are in moderating the influence relationship between accounting understanding, tax regulations and tax knowledge on MSME taxpayer compliance. The population uses MSMEs in Jambi City with a sample of MSMEs engaged in the culinary sector with predetermined criteria. Thus, the participants of this study amounted to 74 respondents. The research questionnaire was distributed using a hand delivery system and processed using SEM - PLS Warp - PLS (7.0). The results of this research prove that understanding accounting has no effect on the compliance of MSME taxpayers in the culinary sector in Jambi City. Meanwhile, an understanding of tax regulations and tax sanctions can affect taxpayer compliance in the culinary sector of MSMEs in the city of Jambi directly or indirectly.

DETERMINASI KESADARAN WP EMKM KOTA PONTIANAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN

This study trying to analyze the determination of WP EMKM to fulfill the taxation obligation. This study consists of three independent variables and one dependent variable. The independent variables in this study are understanding of tax regulations, tax officer services, and perceptions of indirect counter-achievement. The dependent variable in this study is taxation obligation. This research uses a survey method with WP EMKM as the respondents and already have tax id number. The results of the data analysis show that knowledge and understanding of taxes, tax officers services, and perceptions of counter-performance are simultaneously influence WP EMKM to fulfill their tax obligations.