Journal articles: 'Taxpayer compliance'

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Apollo, Yogi Nugraha,. "The Effect of Digitalization of Tax Services and Taxpayer's Understanding of Taxation on the Level of Taxpayer Compliance with Tax Sanctions as an Intervening Variable (Study of Corporate Taxpayers Registered with DJP West Jakarta Regional Office)." Saudi Journal of Business and Management Studies 9, no. 01 (January 2, 2024): 1–6. http://dx.doi.org/10.36348/sjbms.2024.v09i01.001.

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This research aims to determine the effect of digitalization of tax services and tax understanding from taxpayers on the level of taxpayer compliance by making tax sanctions as an intervening variable. The sample and population of this study are corporate taxpayers registered with the KPP at the DJP Kanwil West Jakarta. The samples collected in this study totaled 112 samples. Research data from questionnaires distributed directly to the sample. Research data processing uses Smart PLS software. The findings show that digitalization has no impact on tax sanctions or taxpayer compliance. Taxpayer's tax knowledge influences tax sanctions and Taxpayer's tax compliance. Tax sanctions have an influence on taxpayer compliance. Tax sanctions cannot intervene in the digitalization of tax services for taxpayer compliance. Tax sanctions can intervene in the Taxpayer's tax understanding towards the Taxpayer's fulfillment of tax compliance.

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Sari, Dian Purnama, Novrida Qudsi Lutfillah, Sri Rahayu, Yudi Yudi, and Rahayu Rahayu. "Taxpayer's Compliance: Towards Voluntary Compliance." GATR Journal of Finance and Banking Review VOL. 6 (1) APRIL - JUNE 2021 6, no. 1 (July 7, 2021): 62–71. http://dx.doi.org/10.35609/jfbr.2021.6.1(3).

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Objective - This study aims to criticize the meaning of taxpayer's compliance. Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory. Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with multi-interpretation. The term "less compliant" implicating compliance by a condition, neither completely compliant nor completely incompliant. The voluntary compliance targeted in taxpaying is purely determined by the morality of each taxpayer. The novelty of this research is the topic very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayer's compliance, but does not study the definitions form taxpayer perspective. Type of Paper - Empirical Keywords: Tax; Taxpayer; Compliance; Voluntary Compliance; Awareness; Morality. JEL Classification: H1, H20. URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_3.html DOI: https://doi.org/10.35609/jfbr.2021.6.1(3) Pages 62 – 71

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Efrinal, Efrinal, and Putri Fitrilia Ariyanti. "Pengaruh Persepsi Wajib Pajak atas Penerapan Pp No. 23 Th.2018, Pemahaman Perpajakan dan Sistem Administrasi Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Kasus Sektor Umkm pada Kpp Pratama Jakarta Jatinegara Periode 2021)." AKRUAL : Jurnal Akuntansi dan Keuangan 3, no. 2 (January 15, 2022): 62–76. http://dx.doi.org/10.34005/akrual.v3i2.1738.

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This study aims to determine the effect of Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems on Taxpayer Compliance of Micro, Small, and Medium Business Enterprises Sector. The independent variables of this research are Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems. The dependent variable of this research is the Compliance of Taxpayers of Micro, Small and Medium Business Enterprises Sector. Data collection techniques in this study were in the form of questionnaires (Survey on the taxpayer in Tax Office (KPP) Pratama Jakarta Jatinegara) and surrounding areas were obtained from 100 respondents listed as individual taxpayer or respondents via google form. This research method uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 3.0 software to analyze the data. The results of this study indicate that the Taxpayer's Perception of the Implementation of Government Regulation Number 23 of 2018 has a positive and significant effect on Taxpayer Compliance, Tax Understanding has a positive effect on Taxpayer Compliance and the Tax Modernization Administration System has a positive and significant impact on Taxpayer Compliance of Micro, Small and Medium Business Enterprises Sector.

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Jupri, M., and Riyanarto Sarno. "Data mining, fuzzy AHP and TOPSIS for optimizing taxpayer supervision." Indonesian Journal of Electrical Engineering and Computer Science 18, no. 1 (April 1, 2020): 75. http://dx.doi.org/10.11591/ijeecs.v18.i1.pp75-87.

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The achievement of accepting optimal tax need effective and efficient tax supervision can be achieved by classifying taxpayer compliance to tax regulations. Considering this issue, this paper proposes the classification of taxpayer compliance using data mining algorithms; i.e. C4.5, Support Vector Machine, K-Nearest Neighbor, Naive Bayes, and Multilayer Perceptron based on the compliance of taxpayer data. The taxpayer compliance can be classified into four classes, which are (1) formal and material compliant taxpayers, (2) formal compliant taxpayers, (3) material compliant taxpayers, and (4) formal and material non-compliant taxpayers. Furthermore, the results of data mining algorithms are compared by using Fuzzy AHP and TOPSIS to determine the best performance classification based on the criteria of Accuracy, F-Score, and Time required. Selection of the taxpayer's priority for more detailed supervision at each level of taxpayer compliance is ranked using Fuzzy AHP and TOPSIS based on criteria of dataset variables. The results show that C4.5 is the best performance classification and achieves preference value of 0.998; whereas the MLP algorithm results from the lowest preference value of 0.131. Alternative taxpayer A233 is the top priority taxpayer with a preference value of 0.433; whereas alternative taxpayer A051 is the lowest priority taxpayer with a preference value of 0.036.

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Natasha, Joseline, and Aan Marlinah. "Faktor-Faktor yang memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Wilayah DKI Jakarta." Media Ilmiah Akuntansi 10, no. 2 (February 11, 2023): 113–24. http://dx.doi.org/10.34208/mia.v10i2.25.

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The purpose of this study is to analyze the factors that influence individual taxpayer compliance. The factors referred to in this study are the taxpayers understanding, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligations, perceived behavioral control, and e-filing. The form of research that will be used in this study is causality. The data collection technique used in this research is a questionnaire. The object of this research is an individual taxpayer at the DKI Jakarta Regional Tax Office. The sampling method used is convenience sampling with a total of 65 samples. The results of this study conclude that the taxpayers understanding affects the compliance of individual taxpayers at the DKI Jakarta Regional Tax Office. This means that the higher taxpayer's understanding of the tax laws and regulations in Indonesia, the higher the compliance of individual taxpayers. Meanwhile, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligation, perceived behavioral control, and e-filing has no effect on individual taxpayer compliance in the DKI Jakarta Regional Tax Office.

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Nurasik, Nurasik, Endra Wahyu Ningdiyah, and Fitiyan Izzah Noor Abidin. "TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (PBB-P2): A STUDY IN PASURUAN DISTRICT." Journal of Economic and Economic Policy 1, no. 2 (June 20, 2024): 45–84. http://dx.doi.org/10.61796/ijecep.v1i2.17.

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This research aims to analyze the influence of taxpayer awareness attitudes, tax service quality, tax rates and household income on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pasuruan Regency . This research method uses quantitative research with primary data as a data source. The population of this research is all taxpayers in Pasuruan Regency, totaling 17,345 taxpayers . The sampling method used is Purposive Sampling . Because researchers use their own judgment by deliberately selecting members of the population who are deemed to be able to provide information, the selected respondents must meet the sample requirements, namely: every person or taxpayer who has a NPWP. The number of samples used in this research was 240 people. This research use analysis techniques regression linear multiple with data processing tools SPSS version 27 . The results of this research indicate that the Taxpayer's Awareness Attitude Influences Taxpayer Compliance. The Quality of Fisfus Services Influences Taxpayer Compliance. Tax Rates Affect Taxpayer Compliance. Household Income Influences Taxpayer Compliance

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Surya Dharma, Ida Bagus Alit, and Ida Bagus Putra Astika. "Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor." E-Jurnal Akuntansi 31, no. 7 (July 25, 2021): 1615. http://dx.doi.org/10.24843/eja.2021.v31.i07.p01.

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This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.

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Maritu, Rambu Hunggu Hau, Anik Yuesti, and Putu Novia Hapsari Ardianti. "Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar." Jurnal Inovasi Akuntansi (JIA) 1, no. 1 (June 26, 2023): 11–20. http://dx.doi.org/10.36733/jia.v1i1.6860.

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Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions. Increasing taxpayer compliance is influenced by many factors, such as tax audits carried out, sanctions given to each taxpayer who violates the regulations, awareness of the taxpayer himself, quality of service provided to taxpayers, and knowledge of taxation owned by each taxpayer. The number of samples used in this study were 100 respondents. The sampling technique used in this research is incidental sampling. The data analysis technique used is Multiple Linear Regression analysis and previously tested research instruments. The results of this study indicate that service quality has a positive effect on motor vehicle taxpayer compliance at the Denpasar Samsat Office, on the other hand tax audits, tax sanctions, taxpayer awareness and tax knowledge do not affect taxpayer compliance. These results indicate that the Denpasar Samsat Office has good service quality where taxpayers feel comfortable and satisfied with the services provided so that it can affect the level of taxpayer compliance.

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Robiansyah, Anton, Pratana Puspa Midiastuty, Eddy Suranta, and Suparsiyem Suparsiyem. "PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." I-Finance: a Research Journal on Islamic Finance 6, no. 1 (July 20, 2020): 46–63. http://dx.doi.org/10.19109//ifinace.v6i1.5480.

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Abstract This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations. Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

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Robiansyah, Anton, Pratana Puspa Midiastuty, Eddy Suranta, and Suparsiyem Suparsiyem. "PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." I-Finance: a Research Journal on Islamic Finance 6, no. 1 (July 20, 2020): 46–63. http://dx.doi.org/10.19109/ifinance.v6i1.5480.

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Abstract This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations. Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

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Epraya Agustina Br. Surbakti, Keulana Erwin, and Isfenti Sadalia. "Factors That Influence Individual Taxpayer Compliance With Tax Sanctions As A Moderating Variable At The Binjai Pratama Tax Service Office." International Journal of Society and Law 2, no. 1 (February 26, 2024): 11–33. http://dx.doi.org/10.61306/ijsl.v2i1.70.

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The aim of the research is to determine and analyze the influence of taxpayer awareness, tax knowledge, tax services, tax socialization, and taxpayer financial conditions, on individual taxpayer compliance with tax sanctions as a moderating variable at the Binjai Pratama Tax Service Office. This research was conducted by distributing questionnaires to individual taxpayers registered at the Binjai Pratama Tax Service Office, Binjai City, North Sumatra Province. The sampling method uses probability sampling with an incidental sampling approach, obtaining 100 samples of individual taxpayers from the total population. The analysis method used is SEM-PLS with the help of Smart-PLS software. Hypothesis testing is carried out through a bootstrapping process. The results of the research show that taxpayer awareness and the taxpayer's financial condition have a significant effect on individual taxpayer compliance, however tax knowledge, tax services and tax socialization do not have a significant effect on individual taxpayer compliance at the Binjai Pratama Tax Service Office. Meanwhile, the research results for tax sanctions as a moderating variable are able to moderate taxpayer awareness and tax socialization regarding individual taxpayer compliance at the Binjai Pratama Tax Service Office. However, tax sanctions are unable to moderate tax knowledge, tax services, and the financial condition of taxpayers on individual taxpayer compliance at the Binjai Pratama Tax Service Office

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Zhery Devianti, Endah, and Ariyani. "Effect of Awareness, Level of Understanding, Income Level, Tax Environment and Quality of Tax Services on Taxpayer Compliance in Paying Land and Building Taxes During the Covid-19 Pandemic in Kapasari Village, Surabaya." Jurnal Ekonomi 23, no. 01 (May 17, 2023): 16–26. http://dx.doi.org/10.29138/je.v23i01.195.

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For the purpose of this study is 1) to know and analyze the influence of taxpayer awareness on taxpayer compliance in paying the land tax and building, 2) to know and analyze the influence of taxpayer’s level of understanding on taxpayer compliance in paying the land tax and building, 3) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 4) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 5) to know and analyze the influence of taxpayer’s quality of taxpayer compliance on the land tax and building, 6) to know and analyze the influence of awareness variables, level of understanding, income level, income level, tax environment, and quality of tax service on the compliance of taxpayer’s paying the land tax and building. The object of this study is Compliance of Taxpayers in paying Earth Taxes and Buildings in Kapasari Village, Surabaya. The research method used is quantitative method. The total population in the study was 3,062 taxpayers, the sample method used is simple random sampling that researchers took from a population of 97 respondents using the Slovin formula. The sample data analyzed is the primary data, which will be processed using the SPSS application. For the results of the study, the level of understanding, the level of tax environment and the quality of tax services are significant, while the level of income partially does not have significant effect. Simultaneously awareness, level of understanding, income level, tax environment, and quality of tax services are significant. For the limitation in this study, it focuses on taxpayer respondents who own land and buildings in Kapasari Village, Surabaya and the influence on taxpayer compliance both partially and simultaneously.

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Marundha, Amor. "DETERMINANT COMPLIANCE ON INDIVIDUAL TAXPAYERS DURING THE COVID-19 PANDEMIC WITH TAXPAYER MOTIVATION AS MODERATE VARIABLES." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 1, no. 3 (June 30, 2023): 230–41. http://dx.doi.org/10.61990/ijamesc.v1i3.34.

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This study aims to estimate and test the effect of the Usefulness of the Use of the E-Filling System and the Ease of Use of the E-Filling System on Individual Taxpayer Compliance during the Covid-19 Pandemic Period with Taxpayer Motivation as a Moderating Variable at KPP North Bekasi. The type of research used is quantitative research with the population of this paper is an individual taxpayer at the KPP North Bekasi. The sample used is 100 respondents. The sampling technique used in this research is using purposive sampling. Data analysis in this study uses multiple linear regression statistical tools and Moderated Regression Analysis with SmartPLS management which represents the results and research hypotheses. The results of this study prove that partially the usefulness of the use of the e-filling system has a positive and significant effect on taxpayer compliance, the ease of use of the e-filling system has a positive and significant effect on taxpayer compliance. significant to taxpayer compliance with the results of the F test with a significance value of 0.000. Taxpayer's motivation can strengthen the relationship of the effect of the Use of E-Filling System Benefit on Taxpayer Compliance and Taxpayer's Motivation cannot strengthen the relationship of the effect of Ease of Use of E-Filling System on Taxpayer Compliance The appearance of the e-filling system is simple and attractive, and when filling out there are practical instructions that can encourage taxpayers to use the e-filling system in carrying out their tax obligations, then the motivation of taxpayers arising from self-awareness is an effective strategy that can increase taxpayer compliance. The originality of this paper is an attempt to examine the impact of the Benefit of the Use of the E-Filling System and the Ease of Use of the E-Filling System in realizing individual Taxpayer Compliance by moderating the Taxpayer's Motivation to strengthen or weaken the relationship.

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Ratnawati, Vince, Rusli Rusli, and Nita Wahyuni. "Determinants of tax compliance of micro, small, and medium enterprises (MSMEs) in Pekanbaru, Indonesia." Problems and Perspectives in Management 21, no. 3 (September 15, 2023): 601–13. http://dx.doi.org/10.21511/ppm.21(3).2023.47.

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Taxes are the most significant contributor to the Indonesian budget; therefore, increasing taxpayer compliance is crucial for achieving tax revenue realization. This study aims to investigate the role of tax incentives and motivational postures in increasing taxpayer compliance. The analysis was conducted in Pekanbaru, Riau, Indonesia, and the sample consisted of MSME taxpayers registered at the Pekanbaru Tax Service Office. Purposive sampling was utilized to collect data, and of the 384 returned questionnaires, 254 were used for statistical analysis. Multiple regression analysis was utilized to examine the impact of tax incentives on taxpayer compliance, and moderated regression analysis was applied to test the moderating role of motivational postures. The findings showed that the p-values of the first and second hypotheses were 0.00 and 0.001 (0.05, with a positive β value), and the third hypothesis had 0.001 (&lt; 0.05, with a negative β value). This result indicates that the first, second, and third hypotheses are accepted, which means that the more taxpayers feel that tax incentives are beneficial, the greater their compliance with their tax responsibilities. Additionally, tax incentives significantly raise taxpayer compliance when they have a positive motivational posture and decrease it if they have a negative one. The implications of this study influence tax authorities to incentivize taxpayers to increase compliance. Knowledge of the taxpayer’s motivational postures will make it easier for tax authorities to manage taxpayer behavior to increase taxpayer compliance.

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Riskiana, Nadia, and Imahda Khoiri Furqon. "Analisis Faktor yang Mempengaruhi Kepatuhan Wajib pajak Bumi Bangunan Terhadap Sanksi Pajak." Jurnal Aktiva : Riset Akuntansi dan Keuangan 3, no. 1 (June 28, 2021): 1–8. http://dx.doi.org/10.52005/aktiva.v3i1.33.

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This study aims to analyze the effect of taxpayer attitudes, taxpayer awareness, and sanctions against taxpayers, on taxpayer compliance in paying land and building taxes. The data obtained is in the form of data from the regional office of the tax directorate general. The analysis method used is descriptive quantitative r. The test results show that partially the attitude of taxpayers has no 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 the attitude of taxpayers, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance.

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Sitorus, Riris Rotua. "IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA." Accounting Journal of Binaniaga 3, no. 02 (December 31, 2018): 55. http://dx.doi.org/10.33062/ajb.v3i2.233.

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This study provides empirical evidence on the effect of modernization of tax administration and awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers

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Sari, Dian Purnama, Novrida Qudsi Lutfillah, Sri Rahayu, and Yudi Rahayu. "Taxpayer's Compliance: Towards Voluntary Compliance." 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, no. 1 (October 8, 2021): 19. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(19).

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The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer's willingness, 9) perception on service effectiveness, 10) tax automation, 11) taxpayer's environment, 12) tax tariff, and 13) many more. A number of studies on the taxpayers' regulatory compliance mentioned indicate that this topic is still a special concern, and the main focus tends to center on the factors affecting on the taxpayers' regulatory compliance. This study does not refocus on influencing factors on the taxpayers' regulatory compliance. This study aims to criticize the understanding of the prospective and the taxpayers' about the taxpayers' regulatory compliance. It is sometimes measured from administrative regulation, punctuality, or willingness for payment. Unfortunately, self-understanding about the taxpayers' regulatory compliance has not been seriously taken for implementation. This topic is very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayers' regulatory compliance, but does not study the definitions of it. Keywords: Taxpayer's Compliance; Voluntary Compliance; Awareness; Qualitative Research

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Rasmon, Rasmon, Marnala Sitinjak, Eva Ulfah Rahayu, Zubir Zubir, and Lisa Tinaria. "Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pemilik UMKM Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan." Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi (AMBITEK) 3, no. 2 (August 1, 2023): 240–48. http://dx.doi.org/10.56870/ambitek.v3i2.102.

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The title of this research is "The Influence of Taxpayer Understanding, Use of NPWP, and Taxpayer Awareness on Taxpayer Compliance of MSME Owners at the Pekanbaru Senapelan Pratama Tax Service Office". This research was conducted because of the lack of taxpayer compliance in Indonesia. The purpose of this study was to determine the effect of taxpayer understanding, the benefits of NPWP, and taxpayer awareness on taxpayer compliance of MSME owners. This study uses multiple linear regression analysis techniques. The results of this study are that partially understanding of taxpayers affects taxpayer compliance of MSME owners while the benefits of NPWP, and taxpayer awareness do not affect taxpayer compliance of MSME owners at the Pekanbaru Pratama Senapelan Tax Service Office. Simultaneously the understanding of taxpayers, the benefits of NPWP, and awareness of taxpayers has no effect on taxpayer compliance of MSME owners at the Pekanbaru Senapelan Pratama Tax Service Offic

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Widyana, Dewa Putu Gede, and I. Nyoman Wijana Asmara Putra. "Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor." E-Jurnal Akuntansi 30, no. 1 (January 14, 2020): 39. http://dx.doi.org/10.24843/eja.2020.v30.i01.p04.

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Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.

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Fathon, Mohammad Alfadia, Fauziyah Fauziyah, and Siti Isnaniati. "Pengaruh Penghasilan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) di Kelurahan Semampir Kota Kediri." Jurnal Ilmiah Cendekia Akuntansi 7, no. 4 (October 31, 2022): 1. http://dx.doi.org/10.32503/cendekiaakuntansi.v7i4.2946.

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The purpose of this study is to see how the effect of income and awareness of taxpayers on taxpayer compliance to fulfill the Rural and Urban Land and Building Tax (PBB-P2) in Semampir Village, Kediri City. This research data was obtained from PBB-P2 realization data for 2019-2021 and answers from respondents by distributing questionnaires for PBB-P2 taxpayers in Semampir Village, Kediri City as many as 96 respondents. The number of respondents is determined as a sample through a random sampling technique and is calculated based on the solvin formula. In collecting data, this study uses collection techniques in the form of documentation and questionnaires, while in analyzing the data using instrument test methods, classical assumption test, multiple regression analysis, t test (partially), and F test (simultaneously). The results of the study indicate that the taxpayer's income variable affects taxpayer compliance, it can be proven that the sig value is at 0.002 which is not more than 0.05 and taxpayer awareness affects taxpayer compliance through the sig value is 0.000 which the value is not more than 0, 05. Keywords: Taxpayer Income, Taxpayer Awareness, Taxpayer Compliance

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Septyana, Sarah, Putu Budi Anggiriawan, and Cokorda Krisna Yudha. "Pengetahuan Perpajakan, Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Pemediasi." E-Jurnal Akuntansi 32, no. 12 (December 26, 2022): 3518. http://dx.doi.org/10.24843/eja.2022.v32.i12.p04.

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The research aims to determine the effect of knowledge of taxation on taxpayer compliance with taxpayer awareness as a mediating variable. The analysis technique used is path analysis using SPSS software. The research population was individual taxpayers registered at North Badung KPP Pratama totaling 101,577 taxpayers and 100 people as a sample. The sampling method is using the nonprobability sampling method. Data collection method by distributing questionnaires to 100 individual taxpayers. The results of the study stated that knowledge of taxation had an effect on taxpayer awareness, taxpayer awareness had an effect on taxpayer compliance, and knowledge of taxation had had an effect on taxpayer compliance, while taxpayer awareness could not mediate the influence of tax knowledge on taxpayer compliance. Keywords: Tax Knowledge; Taxpayer Compliance; Taxpayer Awareness.

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Mariana, Citra, Diah Andari, and Nadila Andriana. "Factors Affecting Taxpayer Compliance." Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) 12, no. 1 (June 30, 2024): 35. http://dx.doi.org/10.25157/je.v12i1.12793.

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The aim of this study is to investigate how taxpayer awareness and tax sanctions affect individual taxpayer compliance at the Bandung Cicadas Pratama Tax Service Office. The study population comprises 102.520 individual taxpayers registered at KPP Pratama Bandung Cicadas in 2022. The sample size for this research is 100 individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. The data analysis method in this research uses multiple regression analysis. The findings suggest that taxpayer awareness and tax sanctions have a significant impact on the compliance of individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. However, tax socialization does not seem to influence the compliance of individual taxpayers in this office.

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Manuel, David, and Jonnardi Jonnardi. "The Effect of Taxpayer Awareness, Tax Sanctions And Tax Knowledge On Individual Taxpayer Compliance In Tangerang City With Tax Socialization As A Moderation Variable." Return : Study of Management, Economic and Bussines 2, no. 6 (June 25, 2023): 625–34. http://dx.doi.org/10.57096/return.v2i06.117.

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This study aims to examine the effect of taxpayer awareness, tax sanctions, and tax knowledge on individual taxpayer compliance in the city of Tangerang with tax socialization as a moderation variable. Distribution of Google form questionnaires (primary data) with subjects, namely individual taxpayers in the city of Tangerang, and processed using Smart PLS by testing data validity using convergent validity and data reliability using composite reability &; Cronbach Alpha. The results obtained from this study by bootstrapping method are that Taxpayer Awareness and Tax Knowledge have a significant influence on taxpayer compliance while Tax sanctions do not have a significant effect on taxpayer compliance. Meanwhile, tax socialization cannot moderate the effect of taxpayer awareness, tax sanctions, and tax knowledge on taxpayer compliance. Submission of research to be input and information regarding taxpayers' views on individual taxpayer compliance in Tangerang where the government can also continue to improve and develop for state development to be more adequate and support taxpayers in implementing their taxpayer compliance. It must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance

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Rahmayanti, Nida Putri, Sutrisno Sutrisno T., and Yeney Widya Prihatiningtias. "Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 2 (March 15, 2020): 118–24. http://dx.doi.org/10.20525/ijrbs.v9i2.633.

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This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

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Sari, Devi Permata. "Compulsory Tax Objectives Reviewed from Factors Affecting Personal People in Paying Taxes: Case Study on Dinas Tenaga Kerja Kota Surabaya." Devotion : Journal of Research and Community Service 4, no. 10 (October 1, 2023): 1908–23. http://dx.doi.org/10.59188/devotion.v4i10.572.

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This study aims to analyze the influence of awareness of Taxpayers, Taxpayer knowledge, administrative sanctions, tax apparatus services, modernization of taxation system on taxpayer compliance at the Office of Manpower of Surabaya city. The data of this study were obtained from Questionnaire (Primary). Data analysis used are Validity Test, Reability Test, Normality Test, Outer Model Testing (Measurement Model), Structural Model Testing (Inner Model). The result of this research is partially awareness of Taxpayer only does not have an effect on compliance, Taxpayer's knowledge only influence to compliance, administrative sanction only does not have an effect on compliance, Tax Apparatus service does not have an effect on compliance, modernization of tax system alone does not influence to compliance.

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Kusufiyah, Yunita Valentina, and Dina Anggraini. "Dampak Kebijakan PP Nomor 55 Tahun 2022, Kesadaran Wajib Pajak, Dan Kepercayaan Kepada Pemerintah Tehadap Kepatuhan Wajib Pajak UMKM." Jurnal Ekonomika Dan Bisnis (JEBS) 4, no. 1 (February 19, 2024): 98–112. http://dx.doi.org/10.47233/jebs.v4i1.1531.

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The government has made various efforts to increase MSME taxpayer compliance, this is because the high contribution of MSMEs to GDP (Gross Domestic Product) reaches 60.5 percent and can absorb 96.9 percent of the total national workforce (Hidranto, 2022) . One of the government's policies is to provide a reduction in tax rates for MSMEs by issuing Government Regulation No. 55 of 2022 concerning Adjustments to Income Tax Rules. This rule, especially in Chapter Taxpayer compliance does not come from external factors of the taxpayer but from the taxpayer's self, namely the taxpayer's awareness and trust in the government. This research aims to empirically test Government Regulation Policy No. 55 of 2022, Awareness and Trust in the government regarding taxpayer compliance. This research was conducted on individual MSME Taxpayers registered at KPP 1 and KPP 2 Padang.Using the Sovin formula provides a minimum sample size of 99.22 which is rounded up to 100 individual MSME taxpayers in Padang City. This research uses a data collection method by distributing questionnaires to respondents in the form of a list of questions prepared on paper and Google form. The results of this research prove that there is no influence of the policy of Order No. 55 of 2022 with a reduction in MSME income tax rates on MSME taxpayer compliance in Padang City, while the variables of awareness and trust in the government have an influence on MSME taxpayer compliance in Padang City.

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Bahari, Yuda Rian, and Vinola Herawaty. "Motor Vehicle Tax Fiscal Incentives, Tax Socialization, And Electronic One-Stop Administration Services Office Influence On Taxpayer Compliance With Taxpayer Awareness." Devotion : Journal of Research and Community Service 4, no. 8 (August 14, 2023): 1557–70. http://dx.doi.org/10.59188/devotion.v4i8.532.

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This study aims to examine and analyze the effect of fiscal incentives for motor vehicle taxes, tax socialization, and the e-samsat system on taxpayer compliance with taxpayer awareness as a moderating variable during the Covid-19 pandemic. The data used is primary data in the form of a questionnaire given to respondents to answer. The sample method uses a purposive sampling technique. Of the active vehicle population in the South Jakarta city area, there are 1,182,322 taxpayers, based on calculations using the slovin formula, 100 taxpayers are taken. The analytical method used in this study is moderated regression analysis (MRA). The results of hypothesis testing show that fiscal incentives have a significant positive effect on taxpayer compliance, tax socialization has a significant positive effect on taxpayer compliance, the e-samsat system has no significant positive effect on taxpayer compliance, taxpayer awareness has a significant positive effect on taxpayer compliance, awareness taxpayers do not strengthen the effect of fiscal incentives on taxpayer compliance, taxpayer awareness does not strengthen the effect of tax socialization on taxpayer compliance, and taxpayer awareness does not strengthen the effect of the e-samsat system on taxpayer compliance.

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Khoiriawati, Novi, and Dianita Meirini. "Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi melalui Kualitas Pelayanan dan Kesadaran Wajib Pajak." BUDGETING : Journal of Business, Management and Accounting 3, no. 2 (June 24, 2022): 96–109. http://dx.doi.org/10.31539/budgeting.v3i2.3866.

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This research aims to prove whether there is an influence on the quality of tax services and taxpayer awareness of the compliance of private taxpayers in Tulungagung Regency. The number of samples used in the study was 245. The data analysis technique used is multiple linear regression. The results showed that there was a positive influence between the quality of tax services on taxpayer compliance. In conclusion, the better the quality of tax services, the higher the compliance of taxpayers. There is a positive influence on taxpayer awareness of taxpayer compliance. This shows that the higher the satisfaction felt by taxpayers, the higher the compliance of taxpayers. Keywords: Compliance, Taxpayer Awareness, Tax Services

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Kantohe, Meidy Santje Selvy, and Joseph Kambey. "Empirical Study of Moral Obligations, Trust in Government and Intention to Be Compliant toward Tax Compliance." International Journal of Applied Business and International Management 6, no. 3 (December 20, 2021): 13–22. http://dx.doi.org/10.32535/ijabim.v6i3.1325.

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This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by modifying the TPB model by replacing new predictors that affect intention, moral obligation and trust in the government. The population in this study were all individual taxpayers who were registered at KPP Pratama Manado. Samples with purposive sampling technique are all individual taxpayers registered at KPP Pratama Manado whose taxes are not deducted by third parties or who have independent jobs. The results showed that 1) the higher the morale of the taxpayer, the higher the intention of the taxpayer to be compliant and the higher the level of taxpayer compliance. 2) the higher the level of trust of taxpayers to the government, the taxpayers will behave obediently to taxes. 3) The higher the intention of the taxpayer to be compliant, the more the taxpayer will behave obediently to taxes.

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Prastika, Aidilla Winda, and Sri Trisnaningsih. "The Influence of Attitudes, Subjective Norm, and Behavior Control on Individual Taxpayer Compliance with Moral Obligations as Moderation." East Asian Journal of Multidisciplinary Research 2, no. 6 (June 29, 2023): 2473–86. http://dx.doi.org/10.55927/eajmr.v2i6.4461.

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This study aims to examine the attitude of taxpayers, subjective norms, and behavioral control of taxpayer compliance moderated by moral obligations. This research method is a quantitative method with a descriptive approach. The results of the study show that the attitude of taxpayers has a significant effect on taxpayer compliance, and behavioral control has a significant negative effect on taxpayer compliance, while subjective norms have no significant effect on taxpayer compliance. In addition, moral obligation also strengthens the relationship between behavior control and taxpayer compliance, but weakens the relationship between behavior control and taxpayer compliance, and moral obligations are proven to be unable to moderate the relationship between subjective norms and taxpayer compliance.

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Rinanto, Eka, Lalu Muhammad Furkan, and Siti Aisyah Hidayati. "Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi." E-Jurnal Akuntansi 32, no. 11 (November 26, 2022): 3410. http://dx.doi.org/10.24843/eja.2022.v32.i11.p16.

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The study was conducted to analyze the effect of tax authorities' services and taxpayer knowledge on compliance with the level of taxpayer compliance with taxpayer awareness as a moderating variable in Mataram City during the Covid 19 pandemic. The study population was taxpayers registered at KPP Mataram Barat. The number of samples is 100 people with accidental sampling method. This research is a quantitative study with data processing methods using IBM SPSS Statistics 24. The results show that tax authorities have an effect on the level of taxpayer compliance, knowledge of the taxpayer has no effect on the level of taxpayer compliance. This research uses the moderating variable of taxpayer awareness to see the interaction between tax authorities and taxpayer knowledge variables. The results show that the interaction of taxpayer awareness is not able to moderate the relationship between tax authorities and taxpayer compliance, while the interaction of taxpayer awareness is able to moderate the knowledge of taxpayers on the level of taxpayer compliance. Keywords: Fiscal Service; Taxpayer Knowledge; Taxpayer Compliance; Taxpayer Awareness; Moderating Variable

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Marilyn, Marilyn, and Herman Ruslim. "The Influence of Tax Sanction Avoidance and Taxpayer Income on Motor Vehicle Tax Compliance in Jakarta with Taxpayer Awareness as Moderation." Return : Study of Management, Economic and Bussines 3, no. 04 (April 23, 2023): 341–52. http://dx.doi.org/10.57096/return.v3i04.89.

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This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance.

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Marilyn, Marilyn, and Herman Ruslim. "The Influence of Tax Sanction Avoidance and Taxpayer Income on Motor Vehicle Tax Compliance in Jakarta with Taxpayer Awareness as Moderation." Return : Study of Management, Economic and Bussines 2, no. 4 (April 23, 2023): 341–52. http://dx.doi.org/10.57096/return.v2i04.89.

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This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance.

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Ni Wayan Nuratni, Agus Wahyudi Salasa Gama, and Anak Agung Made Sastrawan Putra. "KEPATUHAN WAJIB PAJAK ORANG PRIBADI BUKAN PEGAWAI: HUBUNGANNYA DENGAN PENDAPATAN DAN PERSEPSI WAJIB PAJAK." Journal of Applied Management and Accounting Science 4, no. 2 (June 2, 2023): 91–107. http://dx.doi.org/10.51713/jamas.v4i2.86.

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Taxpayer compliance is actually closely related to the perception of taxpayers in assessing the tax itself. In the last five years, the taxpayer compliance ratio has never reached the target set. The purpose of this study was to determine the effect of income variables and taxpayer perceptions on individual non-employee taxpayer compliance. This study uses a quantitative approach with a research instrument in the form of a questionnaire. The sample used is 137 individual non-employee taxpayers at KPP Pratama North Badung. This study uses six independent variables, namely income, taxpayers' perceptions of tax sanctions, taxpayers' perceptions of law enforcement, taxpayers' perceptions of fair tax treatment, taxpayers' perceptions of transparent and accountable use of tax money, and taxpayers' perceptions of tax incentives. Data analysis was carried out using the structural equation model (SEM) method, with the AMOS 22 program. The results of the analysis show that individual non-employee taxpayer compliance behavior is influenced by income factors and taxpayer perceptions. All independent variables have a positive effect on taxpayer compliance.

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Agustina, Fitri, and Umaimah Umaimah. "The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable." Indonesian Vocational Research Journal 1, no. 2 (June 30, 2022): 29. http://dx.doi.org/10.30587/ivrj.v1i2.4192.

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This study aims to determine the effect of religiosity and taxpayer awareness on Taxpayer Compliance With Taxpayer awareness as an intervening variabel. In this study, researchers examined taxpayer compliance at KPP Pratama Gresik by using independent variables, namely, religiosity, taxation socialization and taxpayer awareness. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 70 respondents. This study uses a questionnaire with taxpayer respondent individuals. Tests were carried out using SEMPLS. The results showed that the religiosity and awareness of taxpayers affect taxpayer compliance, while tax socialization has no effect on taxpayer compliance. The results of the intervening test show that religiosity and tax socialization have an effect on taxpayer awareness. Taxpayer awareness is not able to mediate the relationship between religiosity to taxpayer compliance, while taxpayer awareness is able to mediate the relationship between tax socialization and taxpayer compliance.

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Camellia, Shelly, and Rio Johan Putra. "Public Trust on Taxpayer Compliance in Indonesia." Saudi Journal of Economics and Finance 7, no. 07 (July 31, 2023): 357–64. http://dx.doi.org/10.36348/sjef.2023.v07i07.005.

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Taxpayer compliance is a condition where a taxpayer fulfills all of his tax obligations by making periodic and annual tax payments and reporting. The purpose of this research is to analyze the influence of public trust and mastery of taxpayer compliance technology with compliance costs as a moderator. The population of this research is taxpayers in Indonesia. This study uses SmartPLS4 software version 4.0.9.4 to process data. The sample in this research is 102 taxpayers. The results of this study are: first, the influence of public trust in the tax authorities has no significant effect on taxpayer compliance. Second, public trust in the government has no significant effect on taxpayer compliance. Third, mastery of technology has a significant effect on taxpayer compliance. The four effects of public trust in the tax authorities on taxpayer compliance have no significant effect on moderating compliance costs. The five influences of public trust in the government on taxpayer compliance have no significant effect on moderating compliance costs. The six effects of technology mastery on taxpayer compliance have no significant effect on moderating compliance costs.

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Hardiningsih, Pancawati, Indira Januarti, Rachmawati Meita Oktaviani, and Ceacilia Srimindarti. "The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 1 (January 20, 2020): 49. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p05.

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This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.

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Heriyah, N. "PENGARUH SIKAP WAJIB PAJAK DAN PENERAPAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (WAJIB PAJAK ORANG PRIBADI DI KOTA BANDUNG TAHUN 2016)." In Search 17, no. 1 (May 11, 2018): 66–78. http://dx.doi.org/10.37278/insearch.v17i1.45.

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The number of taxpayers from year to year is increasing but there are still obstacles that can hamper efforts to increase tax ratio, the obstacle is tax compliance (tax compliance). Several factors that can influence taxpayer compliance are taken in this study is the attitude of taxpayers, and the application of tax penalties. This study was conducted to assess the level of taxpayer compliance, especially private persons in the city of Bandung by using these independent variables. Variables of taxpayer attitude, and the application of tax sanction are chosen because it tends to be more in line with individual taxpayer compared with other variables. Because the two variables are directly related to how the individual taxpayers will determine the attitudes of the taxpayer on taxpayer compliance, and individual taxpayers when associated with the application of tax sanctions on compliance taxpayer. Population in this research is individual taxpayer residing in Bandung City. Based on data obtained from five Primary Tax Office in Bandung until 2016 was recorded as many as 749,929 people who is an effective personal taxpayer. Not all the effective individual taxpayers are subject to the research because of their huge amounts, therefore for the efficiency of time and costs sampling is taken. Sampling was done on 400 people by using probability sampling method. The primary data collection method used is by questionnaire method, while the data analysis technique used in this research is multiple linear regression analysis technique. Based on the results of the analysis conducted then obtained the conclusion that the attitudes of taxpayers, and tax penalties sanction have a significant positive effect on taxpayer compliance either simultaneously or partially. Keywords: Taxpayer Compliance, Taxpayer Attitude, and Implementation of Taxation Sanctions.

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Efriyenty, Dian. "Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam." JURNAL AKUNTANSI BARELANG 3, no. 2 (June 24, 2019): 20. http://dx.doi.org/10.33884/jab.v3i2.1244.

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Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance. Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.

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Darmawan, Asmawi, Edi Mulyadi, and Jarnawi Afgani Dahlan. "BAGAIMANA NASIONALISME DAN PERSEPSI TENTANG PAJAK MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI PEDESAAN DAN PERKOTAAN (PBB-P2)." JURNAL PENELITIAN DAN KARYA ILMIAH 10, no. 1 (February 12, 2020): 13–25. http://dx.doi.org/10.33592/pelita.vol10.iss1.497.

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The purpose of this study is to determine the relationship between independent variables and the dependent variable, which is used as the independent variable in the study, namely nationalism (X1) and perceptions of tax (X2) while the dependent variable is taxpayer compliance (Y). The way to solve the problem is to find out the relationship between nationalism and taxpayer compliance and perceptions of taxes with taxpayer compliance and the concurrent relationship between nationalism and perceptions about taxpayer compliance using quantitative methods. The chosen research respondents were the Rural and Urban Land and Building taxpayers in each Kelurahan in the Larangan City District of Tangerang. The results showed a significant relationship between nationalism and taxpayer compliance, and a significant relationship between perceptions of tax and taxpayer compliance and simultaneously nationalism and the perception of taxpayers had a significant relationship with taxpayer compliance. From the results of this study, a further study is needed to improve taxpayer compliance in paying Rural and Urban Land and Building Taxes related to factors other than nationalism and perceptions of taxes, namely taxpayer compliance in registering, taxpayer compliance to deposit SPPT, compliance in calculation and payment of outstanding taxes and compliance with payments and arrears.

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Hadi, Mahfuzza Dinda, Dimas Wahyu Hadi Prasetyo, and Thomas Firdauz Hutahaean. "Pengetahuan Wajib Pajak, Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak." Journal of Management and Bussines (JOMB) 4, no. 1 (June 22, 2022): 336–48. http://dx.doi.org/10.31539/jomb.v4i1.3757.

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The purpose of the study was to analyze tax knowledge, understanding of taxpayers (WP), taxpayer awareness (WP), and tax service services on taxpayer compliance (WP). This research method is descriptive quantitative. The data analysis technique is multiple linear regression and classical assumptions. The results showed, the results of the T test showed, a) knowledge of taxpayers has a value of tcount = -1.410 at sig.0.162; b) understanding of taxpayers has a value of tcount = 4.869 at sig.0.000; c) awareness of WP value tcount = 3.383 at sig.0.002; d) Fiscal Service has a value of tcount = 1.611 at sig.0.111. There is a very strong correlation between the independent and dependent variables (value of R square = 0.771), and the magnitude of the percentage is 48.4% and the remaining 51.6% can be explained by other variables outside the scope of research that were not carried out. In conclusion, the partial test of the independent variables, namely tax knowledge and tax service services, has no effect on taxpayer compliance, while the variable understanding of taxpayers and taxpayer awareness has an effect on taxpayer compliance variables. Simultaneously, all independent variables, namely tax knowledge, taxpayer understanding (WP), taxpayer awareness (WP), and tax service services have a significant effect on the dependent variable, namely taxpayer compliance. Keywords: Taxpayer Compliance, Taxpayer Awareness, Fiscus Service, Taxpayer Understanding, Tax Knowledge The purpose of the study was to analyze tax knowledge, understanding of taxpayers (WP), taxpayer awareness (WP), and tax service services on taxpayer compliance (WP). This research method is descriptive quantitative. The data analysis technique is multiple linear regression and classical assumptions. The results showed, the results of the T test showed, a) knowledge of taxpayers has a value of tcount = -1.410 at sig.0.162; b) understanding of taxpayers has a value of tcount = 4.869 at sig.0.000; c) awareness of WP value tcount = 3.383 at sig.0.002; d) Fiscal Service has a value of tcount = 1.611 at sig.0.111. There is a very strong correlation between the independent and dependent variables (value of R square = 0.771), and the magnitude of the percentage is 48.4% and the remaining 51.6% can be explained by other variables outside the scope of research that were not carried out. In conclusion, the partial test of the independent variables, namely tax knowledge and tax service services, has no effect on taxpayer compliance, while the variable understanding of taxpayers and taxpayer awareness has an effect on taxpayer compliance variables. Simultaneously, all independent variables, namely tax knowledge, taxpayer understanding (WP), taxpayer awareness (WP), and tax service services have a significant effect on the dependent variable, namely taxpayer compliance. Keywords: Taxpayer Compliance, Taxpayer Awareness, Fiscus Service, Taxpayer Understanding, Tax Knowledge

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Situmorang, Dokman Marulitua. "THE EFFECT OF TAXPAYER AWARENES AND FISKUS SERVICE ON PERFORMANCE OF TAX REVENUE WITH TAXPAYER COMPLIANCE AS INTERVENING VARIABLES." Management and Sustainable Development Journal 1, no. 1 (April 15, 2019): 26–37. http://dx.doi.org/10.46229/msdj.v1i1.98.

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Tax receipt is a major source of government financing to build the infrastructure and operating costs of a country. The population of this study was 87,846 individual taxpayers who were registered in KPP Pratama Medan city. The samples of this research are 100 individual taxpayers. This study discusses the influence of taxpayer awareness (X1) on the performance of tax revenue (Y), the direct influence of fiskus service (X2) on the performance of tax revenue (Y), Taxpayers Awareness (X1) on Taxpayer Compliance (Z) H0 is rejected so that there is a significant influence. Analysis of direct influence of Fiskus Services (X2) on Taxpayer Compliance (Z), H0 is accepted so as not to have a significant effect. Analysis of the indirect effect of taxpayer awareness (X1) on the performance of tax revenues (Y) through taxpayer compliance (Z) that taxpayer compliance (X1) on the performance of tax revenue (Y) significant effect through taxpayer compliance (Z) or in other words taxpayer compliance variable is an intervening variable or a mediation variable. Analysis of the indirect effect of Fiskus Services (X2) on the performance of tax revenues (Y) through taxpayer Compliance (Z) shows that Fiskus Service (X2) do is not have a significant effect on taxpayer compliance (Z) or in other words that taxpayer compliance variable is not an intervening variable or mediation variable.

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DWIPASARI, Made Sukma, I. Made Wianto PUTRA, and Putu Gede Wisnu Permana KAWISANA. "The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar." Journal of Governance, Taxation and Auditing 1, no. 3 (January 31, 2023): 297–301. http://dx.doi.org/10.38142/jogta.v1i3.552.

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This study entitled The Effect of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. The problems studied in this study are: how is the influence of taxpayer awareness, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. This study aims to determine the awareness of taxpayers, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. The research sample is 100 respondents. The primary data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results of this study show that there is a positive and significant effect partially from taxpayer awareness, tax sanctions, and the level of understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar.

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Widayanti, Raharjeng, Yanna Eka Pratiwi, and Siwidyah Desi Lastianti. "Pengaruh PENGARUH PENGETAHUAN PAJAK DAN PEMAHAAMAN PENERIMAAN DARI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK." Jurnal Riset Akuntansi Aksioma 22, no. 2 (October 23, 2023): 202–13. http://dx.doi.org/10.29303/aksioma.v22i2.232.

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Taxpayer compliance in paying PBB is determined by many factors. For example knowledge about taxes, ease of paying taxes, socialization of tax payments, and many more. This study aims to determine the effect of tax knowledge and understanding of revenue from land and building taxes on taxpayer compliance. The population in this study were all registered taxpayers in Kedamean District, Gresik Regency, East Java Province, totaling 46,807 taxpayers with a sample size of 348 respondents determined using the Issac table method. The instrument used to collect data was a questionnaire and analyzed with simple linear regression and multiple linear regression. The results of the study concluded that the taxpayer's knowledge of taxes and understanding of revenue from land and building tax independently had a positive effect on taxpayer compliance, as well as together.

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Devano, Sony, Sri Mulyani, Srihadi Winarningsih, and Erlane Ghani. "Tax amnesty and taxpayer morality in predicting taxpayer compliance." International Journal of Applied Economics, Finance and Accounting 18, no. 1 (January 9, 2024): 98–106. http://dx.doi.org/10.33094/ijaefa.v18i1.1332.

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This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things. This study is a quantitative study using a survey instrument distributed to tax officers at the West Java Regional Tax Service Office. Questionnaires were sent randomly to 1,354 account representatives in 38 tax service offices. Hypothesis testing was carried out using the structural equation modelling approach. The findings revealed that the implementation of a tax amnesty could improve taxpayer morale and compliance. Taxpayer morality can mediate a good relationship between the implementation of tax amnesty and taxpayer compliance. Other findings showed that the implementation of tax amnesties had a greater effect on taxpayer compliance than taxpayer morality. It is implied that taxpayers will see an increase in tax audit activities after the implementation of the tax amnesty to encourage taxpayer compliance in the future and calculate the amount of tax liability correctly. In addition, paying taxes has a positive influence on taxpayers, which becomes a moral aspect of increasing taxpayer compliance. The findings of this study can assist the tax authorities in coming up with a model to measure taxpayer compliance from the tax officer's perspective.

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Ramadhan, Muh Syahru, Samsudin Samsudin, and Rahmatul Laili. "Analisis Determinan Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kabupaten Dompu Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi." Jurnal Multidisiplin Madani 2, no. 1 (January 30, 2022): 1–22. http://dx.doi.org/10.54259/mudima.v2i1.322.

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This study aims to determine the various factors that can affect the compliance of rural and urban land and building taxpayers in Dompu district with taxpayer awareness as a moderating variable. Sampling using purposive sampling method. The type of data used in this research is primary data, which is collected through surveys. Respondents in this study were taxpayers who were in 4 sub-districts, namely taxpayers in Woja District, Pajo District, Hu'u District and Dompu District with a total of 100 respondents. The data analysis technique used multiple linear regression analysis using SPSS tools. This study found that taxpayer knowledge, tax sanctions affect the compliance of PBB-P2 taxpayers in Dompu Regency. Then the knowledge of taxpayers with awareness of taxpayers as a moderating variable affects taxpayer compliance with moderating variables of taxpayer awareness. Tax sanctions with taxpayer awareness as a moderating variable affect taxpayer compliance.

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JULIANI, JULIANI, and RIAN SUMARTA. "FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA." Media Bisnis 13, no. 1 (February 20, 2021): 65–76. http://dx.doi.org/10.34208/mb.v13i1.955.

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This study aims to obtain empirical evidence of understanding of taxpayers, taxpayer awareness, taxes sanction, taxpayer environment, quality of service, moral obligations and perceived behavioral control of taxpayer compliance. The use of the method in this study is causality research method. The population in this study is an individual taxpayer that registered in North Jakarta Tax Office. Sampling in this study used a simple random sampling method with a total of 103 respondents. The results of this study concluded that understanding of taxpayers, taxes sanction and moral obligations has an influence on the compliance of individual taxpayers registered in the North Jakarta Tax Office. In the sense that the higher the level of understanding of the taxpayer, the firmer the tax sanctions and the better the moral obligations, the higher the level of compliance of individual taxpayers. While taxpayer awareness, taxpayer environment, quality of service and perceived behavioral control do not affect the compliance of individual taxpayers registered in North Jakarta Tax Office.

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Rahmah, Ridhan, Sutrisno T, and Zaki Baridwan. "Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 2 (July 8, 2021): 145–53. http://dx.doi.org/10.33096/atestasi.v4i2.762.

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This study examines the effect of taxpayer morale and tax sanctions on taxpayer compliance with service quality as a moderating variable. This study uses a survey method by distributing questionnaires directly and via google form to individual taxpayers registered at KPP Pratama North Makassar. A simple random sampling method was used to draw samples in this study. Samples that can be processed are 280 individual taxpayers. Data analysis using Partial Least Square (PLS) through SmartPLS 2 software. The results of this study indicate that taxpayer morale has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. In addition, service quality does not moderate the effect of taxpayer morale on taxpayer compliance. Service quality weakens the effect of tax sanctions on taxpayer compliance.

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Rahmah, Ridhan. "Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers." Atestasi : Jurnal Ilmiah Akuntansi 4, no. 2 (July 7, 2021): 155–63. http://dx.doi.org/10.57178/atestasi.v4i2.47.

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This study examines the effect of taxpayer morale and tax sanctions on taxpayer compliance with service quality as a moderating variable. This study uses a survey method by distributing questionnaires directly and via google form to individual taxpayers registered at KPP Pratama North Makassar. A simple random sampling method was used to draw samples in this study. Samples that can be processed are 280 individual taxpayers. Data analysis using Partial Least Square (PLS) through SmartPLS 2 software. The results of this study indicate that taxpayer morale has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. In addition, service quality does not moderate the effect of taxpayer morale on taxpayer compliance. Service quality weakens the effect of tax sanctions on taxpayer compliance.

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Permana, Indra, and Eka Ardhani Sisdyani. "Kepribadian Wajib Pajak, Pelayanan Fiskus, Sanksi Pajak dan Kepatuhan Wajib Pajak." E-Jurnal Akuntansi 32, no. 5 (May 28, 2022): 1213. http://dx.doi.org/10.24843/eja.2022.v32.i05.p08.

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Good tax service services must be provided to all taxpayers to increase taxpayer compliance. Tax sanctions are the actions of taxpayers to always obey in paying their obligations. The purpose of this study was to analyze the effect of taxpayer taxes, tax taxes, and tax taxes on tax compliance at KPP Pratama Denpasar Barat. The sample used was 125 respondents. Data was collected through a survey method with a questionnaire instrument. The analysis used is multiple linear regression. The results showed that the personality of the taxpayer, the service of the tax authorities, and tax sanctions had a positive effect on taxpayer compliance. This shows that in improving taxpayer compliance, what must be considered are the internal factors of individual taxpayers, namely personality factors; and external factors, namely good service from the tax authorities, and sanctions for violations of taxation. Keywords: Taxpayer Personality; Tax Authorities Services; Tax Sanctions; Taxpayer Compliance.

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Journal articles on the topic 'Taxpayer compliance'

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