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Journal articles on the topic 'Taxpayers'
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1
Priamitsyn, K. Yu. "BEFORE UNDERSTANDING THE CONCEPT OF TAX PAYERS’ RIGHTS." Actual problems of native jurisprudence, no. 05 (December 5, 2019): 128–31. http://dx.doi.org/10.15421/391971.
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The article is devoted to defining the concept of renewal of taxpayers’ rights in Ukraine. It is established that the concepts of “violation of the rights of taxpayers”, “protection of the rights of taxpayers”, “restoration of the rights of taxpayers” are not enshrined in the legislation; The examples prove the inefficiency of the procedure for renewal of taxpayers’ rights, which has occurred during the interaction of administrative bodies and taxpayers. An understanding of the subjective rights of taxpayers has been established and their relationship with the legitimate interests of taxpayers has been established. It is proved that under the rights of the taxpayer it is necessary to use the concept of “rights and legitimate interests of taxpayers” as complementary. It is proved that the main direction of real ensuring the renewal of taxpayers’ rights should be the improvement of tax legislation, the creation of rules on administrative remedies for the renewal of taxpayers’ rights. The inefficiency of administrative renewal of taxpayers’ rights has been proved. It is found that the most commonly used procedure is protection, which is not aimed at real restoration of taxpayers’ rights. Therefore, under the renewal of rights we mean a complex of effective remedies for taxpayers’ rights, in which the amount of taxpayer’s rights that existed before the infringement was restored, and the state authorities ensured the forced realization of the renewal of the rights carried out by the taxpayer’s independent actions or appeals to court or administrative bodies over rights and legitimate interests that are not only violated by the controlling bodies, but for which, according to the taxpayer, there is a real threat of infringement. According to the author, it is possible to increase the efficiency of protection of taxpayers’ rights through legislative changes of administrative and legal means of protection and realization of equality in the legal status of the rights of taxpayers and controlling bodies. The article defines the renewal of taxpayers ’rights and proposes to supplement the list of taxpayers’ rights with the right to renew the violated taxpayer’s rights by the controlling body.
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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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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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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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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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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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Mat Udin, Noraza. "Salaried Taxpayers’ Internal States and Assessment Performance Under Self-Assessment System." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (April 1, 2018): 24–36. http://dx.doi.org/10.52962/ipjaf.2018.2.2.46.
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Malaysian individual tax system had evolved notably since its introduction in 1967. The first reform that impact all taxpayers was the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. This is because SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. This had triggered debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel. In conjunction with this issue, this paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. The findings of this study are still relevant to date because even though SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. Specifically, this paper reports the influence of taxpayer’s internal states and taxpayer assistance on assessment performance of the individual salaried taxpayers. The data was collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance.
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Cauble, Emily. "PROTECTIVE TAX ELECTIONS." Columbia Journal of Tax Law 13, no. 2 (May 31, 2022): 77–121. http://dx.doi.org/10.52214/cjtl.v13i2.9795.
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In many instances, taxpayers can select among various available tax outcomes by simply filing (or not filing) a tax election. Oftentimes, taxpayers file tax elections on a protective basis. When a taxpayer believes that filing an election may not be necessary but files it just in case, the taxpayer files a “protective tax election.” While existing academic literature explores various aspects of tax elections, the filing of tax elections on a protective basis has not been addressed. This Article begins to fill that gap. In some circumstances, the tax outcome that follows from making a protective tax election is not necessarily what the taxpayer intends to claim. A taxpayer might plan to claim a given tax outcome but be wary of a risk that the claim will fail. The taxpayer files a protective tax election to opt for the taxpayer’s second choice. In other words, the taxpayer uses the election to ensure that, if the taxpayer’s intended claim does fail, the alternative tax treatment imposed upon the taxpayer is more favorable than what would befall the taxpayer in the absence of the protective tax election. This Article adopts the phrase “Favorable Fallback Protective Tax Elections” to refer to protective tax elections filed under these circumstances. The policy implications of Favorable Fallback Protective Tax Elections are numerous. The policy disadvantages of such elections include their potential to trap unwary taxpayers as well as their propensity for encouraging well-advised taxpayers to take more aggressive reporting positions. One policy advantage of such elections is the possibility that they may encourage taxpayers to reveal useful information to the IRS. This Article explores the various uses of protective tax elections, assesses their policy advantages and disadvantages, and recommends ways to amplify their advantages and mitigate their disadvantages.
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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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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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Cook, John K., Kathryn E. Easterday, and Sarah Webber. "Hobby or Business? Insights into the §183 Nine-Factor Test and Taxpayer Representation." ATA Journal of Legal Tax Research 15, no. 1 (September 1, 2017): 19–47. http://dx.doi.org/10.2308/jltr-51991.
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ABSTRACT Internal Revenue Code §183 generally prohibits taxpayers from deducting expenses related to activities in which the taxpayer is not primarily motivated by profit. The applicable Treasury Regulation provides nine specific factors to consider in determining if a taxpayer's activity is motivated primarily by profit. This paper reviews the United States Tax Court's application of the nine factors in a sample of decisions reported between 2005 and 2015, inclusive, investigating potential inconsistencies between the Regulation language and observed outcomes. We find that a taxpayer successfully demonstrating three factors has a 158 percent greater probability of winning than a taxpayer demonstrating only two factors. We also observe that operating in a businesslike manner is a key factor to taxpayer success. Finally, we show that pro se taxpayers generally fare worse than represented ones, although the marginal reward to an additional favorable factor may be higher for them than for represented taxpayers.
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Puspita, Ismayantika Dyah, Erna Puspita, and Dyah Ayu Paramitha. "ACCOUNT REPRESENTATIVE SEBAGAI JEMBATAN KEPATUHAN WAJIB PAJAK." Jurnal Ilmiah Bisnis dan Ekonomi Asia 11, no. 2 (August 1, 2017): 9–17. http://dx.doi.org/10.32812/jibeka.v11i2.55.
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The purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance.
This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation.
Conclusion of research result is the taxpayer’s informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations.
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Wulandari, Siska, and Indra Cahya Setyawan. "PENGARUH PEMAHAMAN PAJAK, SISTEM PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP PERSEPSI WAJIB PAJAK TENTANG TAX AVOIDANCE." Jurnal Revenue : Jurnal Ilmiah Akuntansi 3, no. 1 (June 6, 2022): 140–50. http://dx.doi.org/10.46306/rev.v3i1.83.
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This study aims to analyze taxpayers' perceptions of tax avoidance. This study consists of three independent variables and one dependent variable. The independent variables in this study are tax understanding, tax administration system, and machiavellian nature. Meanwhile, the dependent variable is the taxpayer's perception of tax avoidance. This study uses a quantitative approach and the data used are primary data obtained from the dissemination of questionnaires. The population of this study is taxpayers in Bekasi Regency. The sample in this study was taxpayers in Cikarang. The total sample of 51 respondents and the sample that can be analyzed amounted to 50 respondents. Analysis of research data using descriptive analysis and multiple regression with the SPSS version 23 program. The results showed that partially, the tax administration system and the machiavellian nature did not affect the taxpayer's perception of tax avoidance because the test results were greater than the predetermined significant value, while knowledge and taxpayers' understanding had a positive effect on taxpayers' perceptions of tax avoidance. The limitation of this study is not to use variable types of sanctions and taxpayer compliance, so that it cannot be known the influence of these variables in providing opinions or perceptions about tax avoidance
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Drywa, Anna. "Taxpayer’s Right to Privacy?" Intertax 50, Issue 1 (January 1, 2022): 40–55. http://dx.doi.org/10.54648/taxi2022004.
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In the last decade, one of the most important tax challenges has been the fight against tax evasion and tax crime. In response to these phenomena, a number of initiatives have been undertaken that have a side effect of reducing the privacy of taxpayers. In view of the many undoubtedly important observations made in the context of the fight against taxpayers’ dishonesty, this discussion seems to be overly biased and should be balanced by a reflection on the need to protect the rights of taxpayers, among others, and the right to privacy. Attention should be paid to the legislator’s visible tendency to overstep the boundaries of their privacy. Most amendments to tax law are dramatically demonstrating how much of their privacy they have already surrendered. The article approaches the topic from a broad perspective beginning with the meaning and scope of the right to privacy from a constitutional perspective. Reflecting on privacy is never easy as it is a dynamic concept with fluid boundaries. The regulations introducing the right to privacy are of a general nature. The decisions of the courts in that regard are inherently fragmentary and do not allow a general understanding to be decoded. Nor has a universally accepted definition of privacy or the right to privacy been developed. Against this background, the extent of taxpayers’ privacy has been considered. A number of factors have been discussed that demonstrate a change in views in tax law and a trend towards restricting taxpayers’ privacy. The question is whether a taxpayer has a genuine right to privacy or whether they only have a substitution of such protection. Right to privacy, taxpayer’s privacy, tax, taxpayer, taxpayers’ rights, taxpayer situation.
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Rulandari, Novianita, Alian Natision, Victor Van Kommer, Andri Putra Kesmawan, and Suryanih Suryanih. "Analysis of the Effectiveness of Taxpayer Data Security in Implementing Tax Obligations at the Directorate General of Taxes." Journal of Governance and Public Policy 9, no. 3 (October 5, 2022): Progress. http://dx.doi.org/10.18196/jgpp.v9i3.15976.
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Taxpayer data security in carrying out tax obligations at the Directorate General of Taxes has experienced several problems of taxpayer data leakage because the security system is still weak, so that it is infected with malware that is able to steal taxpayers' personal data. This study aims to evaluate the effectiveness of taxpayer data security in carrying out tax obligations with case studies at the Directorate General of Taxes, knowing the obstacles faced by the Directorate General of Taxes in building a taxpayer data security information system and analyzing the efforts made by the Directorate General of Taxes regarding the development taxpayer data security system in carrying out tax obligations. This study uses a descriptive qualitative approach. Data collection techniques through observation, interviews, and documentation studies as well as data analysis techniques using content analysis. The results of this study indicate that after the taxpayer data leak occurred, the Directorate General of Taxes carried out a comprehensive system improvement so that the level of taxpayer data security became better. The participation of taxpayers in using a strong username and password is an important factor that determines the taxpayer's own data. The Directorate General of Taxes seeks to improve the security system and provide socialization to taxpayers to always use usernames and passwords that are not easily guessed and to periodically change E-filing passwords.
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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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Mantili, Rai, and Putu Eka Trisna Dewi. "PENGAWASAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH YANG DIPUNGUT MELALUI SISTEM SELF-ASESSMENT." Jurnal Aktual Justice 4, no. 2 (December 14, 2019): 93–107. http://dx.doi.org/10.47329/aktualjustice.v4i2.542.
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Local tax collection in Indonesia is carried out using the Official Assessment system and the Self-Assessment system. In the Self-Assessment system, all tax obligations are fulfilled by the taxpayer, Fiskus only supervises through audit procedures. The implementation of tax collection with this system really requires taxpayer compliance so that it is necessary to monitor the taxpayer's compliance. This raises problems regarding how to monitor compliance with the payment of local taxes collected through the self-assessment system. This paper uses a normative research method with a statutory approach and a legal conceptual approach. This paper concludes that the supervision of taxpayer compliance in paying taxes with a self-assessment system is carried out by examining taxpayers. The authority of the regional head to conduct audits and the obligation of taxpayers to cooperate in undergoing the examination is regulated in Article 170 of the Regional Tax and Retribution Act. The results of the tax audit are recorded in the audit report. Enforcement of regional tax law against taxpayers who do not comply begins with submitting a warning letter, if the warning letter is not heeded, it will be subject to administrative sanctions and criminal sanctions.
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Tidak ada, Endro Andayani. "ASISTENSI LAPORAN SPT TAHUNAN ORANG PRIBADI e-FILLING MELALUI KEGIATAN RELAWAN PAJAK Di KPP PRATAMA JAKARTA GAMBIR EMPAT TAHUN 2021." Berdikari: Jurnal Pengabdian Masyarakat Indonesia 4, no. 2 (July 15, 2022): 50–56. http://dx.doi.org/10.11594/bjpmi.04.02.03.
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In March 2021 the Director General of Taxes in collaboration with the Tax Center Institute Stiami involved 12 students for tax volunteer activities by placing 12 students at the KPP Pratama Jakarta Gambir Empat. The purpose of this activity is to assist individual taxpayers in reporting their 2020 SPT using electronic reports, so that taxpayers who do not understand information technology can be assisted in filling out the SPT. The role of Tax Volunteers is expected to increase taxpayer compliance. Therefore, to be able to serve taxpayers well, they are equipped with knowledge in the form of communication, tax volunteer ethics, e SPT OP, and e filling. The implementation method follows the guidelines set by the Tax Service Office, namely there are those who wait at the KPP, and visit the Taxpayer's Location. The results of the activity show that for 1 month 12 tax volunteers helped fill out the SPT OP as many as 562 taxpayers
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Mangoting, Yenni, Retnaningtyas Widuri, and Tonny Stephanus Eoh. "The Dualism of Tax Consultants’ Roles in the Taxation System." Jurnal Akuntansi dan Keuangan 21, no. 1 (May 23, 2019): 30–37. http://dx.doi.org/10.9744/jak.21.1.30-37.
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The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a qualitative approach to interpretive methods. The interpretive method assumes that reality does not stand alone but is constructed by the research subject. The method of data collection is done by interviewing two taxpayers and three tax consultants. The data analysis focused on the sentences and phrases that directly allude the researched phenomenon. The result of the research tells that there is an effort to balance the dualism of the role so that tax consultants can still protect the taxpayer’s interests, while ensuring that their services do not harm the nation. The balance of the dualism of the role is reflected into four meanings, namely: taxpayer advisors, mediators of taxpayer and government conflicts, aligning taxpayer and government relations and controlling taxpayer compliance
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Hardison, Hardison, and Selamet Riyadi. "Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Sanksi Pajak dan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi." Syntax Idea 4, no. 2 (February 23, 2022): 350. http://dx.doi.org/10.36418/syntax-idea.v4i2.1781.
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This research aims to analyze the Influence of Taxpayer Awareness, Fiscus Services, Tax Sanctions and E-Filing on Compliance of Taxpayers of Private Persons Who Conduct Business Activities and Free Work by using the theory of planned behavior approach. The research location is the administrative area of KPP Pratama Jakarta Pesanggrahan. Free variables consist of variables of Taxpayer Awareness Influence (X1), Fiscus Services (X2), Tax Sanctions (X3), E-Filing (X4), and Their bound Variables are Tax Compliance (Y). This research is expected to support efforts to improve taxpayer compliance through an understanding of the taxpayer's personal motivation in reporting and/or paying taxes. By knowing the motivation, then the input can be one of the considerations of the head of the tax authority in making policy. This research uses non-experimental research design with quantitative analysis. Sampling techniques used from the population of KPP Pratama Jakarta Pesanggrahan Taxpayers, especially Private Taxpayers who conduct business activities and free work using survey methods. Secondary data is obtained from related research that has been done and documents that have been published by the Directorate General of Taxes, primary data is done with questionnaires. Data tests are conducted with tests of validity and reliability. Data analysis is done using classical assumptions and multiple regression analysis. The hypothesis test used the t test, and the F test. The expected results are partial proof or jointly the influence of taxpayer awareness, fiscus services, tax sanctions and e-filing to the compliance of private taxpayers who conduct business activities and free work
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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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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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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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Masari, Ni Made Galih, and I. Wayan Suartana. "Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory." International research journal of management, IT and social sciences 6, no. 5 (September 1, 2019): 175–83. http://dx.doi.org/10.21744/irjmis.v6n5.722.
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This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered taxpayers at the Badung Regency Revenue Agency. The technique of determining the sample using purposive sampling. The population uses all hotel taxpayers, restaurants and entertainment taxpayers who have used online-based monitoring systems as many as 904 taxpayers and based on the criteria determined the number of samples is 90 taxpayers. Data analysis techniques were performed using multiple linear regression analysis techniques. The analysis shows that tax knowledge has a positive effect on compliance with local taxpayers. Quality of service has a positive effect on local taxpayer compliance. Tax examination has a positive effect on local taxpayer compliance. Technology has a positive effect on local taxpayer compliance.
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Hasiara, La Ode, and Sailawati Sailawati. "A Scope Analysis on Tax Amnesty Toward Taxpayer Compliance in Paying Taxes in Samarinda-Indonesia." Journal of Applied Accounting and Taxation 7, no. 1 (March 31, 2022): 1–8. http://dx.doi.org/10.30871/jaat.v7i1.1990.
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The study aims to examine and test the quality of service of the tax authorities, tax payer education related to taxpayer compliance, application of tax sanctions, socialtizations on taxpayer compliance, and taxpayers’ knowledge on on compliance in Samarinda, East Kalimantan. This study uses a quantitative descriptive approach, by using SPSS Version 20. The results of this study indicate that the quality of tax authorities, taxpayer education, tax sanctions, socialization to taxpayers and knowledge of influential taxpayers have a significant impact on taxpayer compliance in Samarinda, East Kalimantan. The R2 is 0,292 or 29%, meaning that the variables affect compliance by 29% and the remaining 71% is influenced by other variables outside of this study. Simultaneously and partially, the quality of tax authorities, education of taxpayers, application of tax sanctions, socializations to taxpayers, and initial taxpayers’ knowledge on compliance have a significant effect on compliance.
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Wijaya, Suparna. "TAXPAYER ATTITUDE ON THE ELIMINATION OF TAX SANCTION AND TAXATION AWARENESS TOWARD TAXPAYER COMPLIANCE IN YOGYAKARTA." Jurnal Manajemen Indonesia 19, no. 1 (May 21, 2019): 71. http://dx.doi.org/10.25124/jmi.v19i1.1986.
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The impact of tax on state revenue is very dominant these days. This happens because tax is a definite source in contributing funds to the state. Basically, it is a reflection of the mutual cooperation of the community in state financing regulated by legislation. One of the factors causing low taxpayer's compliance takes place because the public as taxpayers forget or maybe even simply ignore their obligation to pay taxes, especially personal income tax. This research is quantitative in nature, which involves testing hypotheses (explanatory). The population in this study is individual taxpayer registered at the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta. Approximately 350,935 Individual Taxpayers at the end of 2015 were registered. The research results indicated a positive influence between the attitude of taxpayers and taxpayer's compliance. By contrast, with respect to taxpayer compliance, the analysis on tax elimination variable shows that there is no positive influence between the elimination of tax sanctions and taxpayer compliance. The analysis on tax awareness toward taxpayer compliance indicates a positive influence between tax awareness and taxpayer compliance.
Keywords—Tax Awareness; Taxpayer Compliance; Individual Taxpayers; Taxpayer Attitudes.
Abstrak
Perananpajakterhadap pendapatan Negara sangat dominan pada masa sekarang ini.Ini terjadi karena pajak adalah sumber yang pasti dalam memberikan kontribusi dana kepada Negara karena merupakan cerminan dari kegotongroyongan masyarakatdalam pembiayaan negara yang diatur oleh perundang-undangan. Salah satu factor menyebabkan penerimaan pajak yang sulit tercapai yaitu kepatuhan wajib pajak yang rendah itu dibuktikan karena masyarakat selaku wajib pajak lupa, atau bahkan mungkin mengabaikan kewajibannya untuk membayar pajak, khususnya pajak penghasilan orang pribadi. Jenis penelitian ini merupakan penelitian kuantitatif dengan melakukan pengujian hipotesis (eksplanatory). Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta, kurang lebih berjumlah 350.935 Wajib Pajak Orang Pribadi pada akhir tahun 2015. Hasil penelitian menunjukkan terdapat pengaruh yang positif antara Sikap wajib pajak dengan kepatuhan wajibpajak, sedangkan untuk variable kepatuhan wajib pajak terhadap penghapusan pajak menunjukkan tidak terdapat pengaruh positif antara penghapusan sanksi pajak dengan kepatuhan wajib pajak dan untuk variable kesadaran perpajakan terhadap kepatuhan wajib pajak menunjukkan terdapat pengaruh positif antara kesadaran perpajakan dengan kepatuhan wajib pajak.
Kata kunci—Kesadaran Perpajakan; Kepatuhan Wajib Pajak; Wajib Pajak Orang Pribadi; Sikap Wajib Pajak.
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Cauble, Emily. "Accessible Reliable Tax Advice." University of Michigan Journal of Law Reform, no. 51.3 (2018): 589. http://dx.doi.org/10.36646/mjlr.51.3.accessible.
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Unsophisticated taxpayers who lack financial resources are disadvantaged by a shortage of adequate tax advice. The IRS does not have the resources to answer all questions asked, and the IRS’s informal advice comes with no guarantee as to its accuracy and offers the taxpayer no protection when it is mistaken. Furthermore, non-IRS sources of advice have not sufficiently filled the void left by a lack of satisfactory IRS guidance. These biases against unsophisticated taxpayers have been noted by existing literature. This Article contributes to existing literature by proposing several novel reform measures to assist unsophisticated taxpayers. First, with respect to certain key provisions intended to benefit low-income taxpayers, such as the earned income tax credit, Congress should act to provide unsophisticated taxpayers the protection offered by more formal types of guidance. In order to implement this first proposal, Congress should direct the IRS to verify and stand behind the accuracy of tax software that addressed key provisions, such as the earned income tax credit. The government would stand behind its guarantee of accuracy in two respects. First, if a taxpayer provided accurate information when operating the software and the software indicated, wrongly, that the taxpayer was entitled to certain tax benefits, the IRS would not later assess additional tax liability, interest, or penalties against the taxpayer. Second, if a taxpayer provided accurate information when operating the software, the software indicated, wrongly, that the taxpayer was not entitled to certain tax benefits, and the taxpayer discovered this error after the typical limitations period for filing an amended return had expired, then Congress would grant the taxpayer additional time to amend his or her tax return to claim the benefits to which he or she was, in fact, entitled. Second, this Article proposes that states should require that certified public accountants either provide a minimum number of hours of pro bono services annually or donate a minimum amount annually to support Volunteer Income Tax Assistance sites. Third, Congress should implement a new procedure for assessing penalties and interest against taxpayers whose incomes are below a certain threshold. Under this new procedure, if the taxpayer’s return was prepared by a paid preparer, any penalties and interest that would otherwise be assessed against the taxpayer should be assessed, instead, against the preparer, unless the preparer could prove either that he or she sought adequate information from the taxpayer and tax consequences were reported correctly based on the information provided by the taxpayer or that the taxpayer knowingly waived the right to have penalties and interest assessed against the preparer. In addition, if a preparer did obtain a waiver, the preparer would be precluded from offering any type of audit insurance (or, stated another way, if the preparer did offer any type of audit insurance, doing so would nullify the waiver).
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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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Kristanti, Yuni. "THE EFFECT OF TAXPAYER INCOME, TAXATION SOCIALIZATION, TAXATION SANCTIONS AND AWARENESS OF TAXPAYER OBJECTIVES TO THE COMPLIANCE OF EARTH AND BUILDING TAXATION IN WONOREJO VILLAGE, PAGERWOJO DISTRICT." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 1, no. 01 (September 18, 2020): 34–51. http://dx.doi.org/10.21274/balance.v1i01.3152.
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This study aims to examine the effect of taxpayer income, tax socialization, tax sanctions and awareness of taxpayers on compliance of land and building taxpayers in Wonorejo Village Pagerwojo District Tulungagung Regency partially and simultaneously. This research approach use a quantitative with primary data and secondary data. Data qollection in this study using a questionnaire and documentation . Sampling using a purposive sampling technique with a total sample of 100 respondents. Measurement in this study uses a Likert scale. The data analysis method used is multiple linear regression analysis. The results showed that taxpayer income, tax dissemination and tax sanctions partially had a positive but not significant effect on taxpayer compliance, awareness of taxpayers partially had a significant positive effect on taxpayer compliance. Income taxpayers, taxation socialization, tax sanctions and awareness of taxpayers simultaneously have a significant positive effect on the compliance of land and building taxpayers in Wonorejo Village, Pagerwojo District, Tulungagung Regency.
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Akbar, Muhammad Aidi, Nurzi Sebrina, and Salma Taqwa. "Pengaruh Kesadaran Wajib Pajak, Sanksi Administrasi Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Generasi Millenial Di Kota Padang." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (March 25, 2019): 306–19. http://dx.doi.org/10.24036/jea.v1i1.76.
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The research has the purpose to find the effect of taxpayer’s awareness, tax penalties, and taxpayers knowledge towards taxpayer’s compliance of millenials generation in Padang. The data obtained troughs questionnaire, and sample were drawn from 100 of taxpayers that select as millenials generation in Padang. The data analyzed by using SPSS 16. In this research there are two variables, those are independent variable which is taxpayer’s awareness, tax penalties, taxpayers knowledge and the dependent variable which is taxpayer’s compliance. The finding indicated that taxpayer’s awareness has positive effect toward taxpayer’s compliance, Tax penalties has positive effect towards toward taxpayer’s compliance, Taxpayer’s knowledge has positively effect towards taxpayer’s compliance
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Fitria, Dona, Agus Abdillah, Hendro Prasetyono, Ismail Dwi Cahyo, and Burhanudin Burhanudin. "The Difference of Enterprises Taxpayers Compliance after Tax Amnesty." JEJAK 12, no. 1 (March 10, 2019): 86–99. http://dx.doi.org/10.15294/jejak.v12i1.16555.
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The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance ratio that did not submit the Annual Tax Return decreased by 3.90%, namely in 2016 amounted to 76.92% to 73.02% in 2017. The Paired Sample t-Test has different Enterprises Taxpayer’s compliance before and after the enactment of tax amnesty.
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Damayanti, Theresia Woro, Pambayun Kinasih Yekti Nastiti, and Supramono Supramono. "DOES TAX AMNESTY INFLUENCE INTENTION TO COMPLY?: IF STUDENTS ARE TAXPAYERS ALREADY." Business, Management and Education 18, no. 1 (January 30, 2020): 1–13. http://dx.doi.org/10.3846/bme.2020.10292.
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Purpose – The implementation of the tax amnesty program in Indonesia is expected to increase the intention to comply. However, the effectiveness of the program is likely to depend on the intention of taxpayer compliance. The purpose of this study is to examine differences in the intention of taxpayer compliance based on perceived justice and the taxpayer’s attitude of the government. Research methodology – Primary data was obtained through experimental research involving 117 students who were enrolled in the taxation class. To ensure that participants understand their role as taxpayers in an experiment, a role test is performed and this also acts as a test of internal validity. Findings – The results showed that there was a difference in the intention to comply based on perceived justice over the implementation of tax amnesty and taxpayers’ attitudes of government. Further analysis indicated that if taxpayers feel justice and have a positive attitude towards the government, it will lead to the highest intention to comply. Research limitations – The relationship between the justice variable on tax amnesty and the intention to comply is also possibly influenced by the existence of other variables such as feelings of disappointment. Therefore, in the future, it is necessary to do a study involving feelings of distress as a moderating variable in the relationship between justice and tax amnesty to comply. Practical implications – The government should continue to improve the performance and taxation system in order to create a positive attitude among taxpayers so that they will eventually comply with their tax obligations. Originality/Value – There are no previous studies that examined the interaction effect between the perceived justice of tax amnesty and taxpayer’s attitudes towards the government on intentions to comply.
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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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Salsabila, Hana, Desi Handayani, and Randy Heriyanto. "Analisis Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Gender, Jenis Pekerjaan, dan Tingkat Pendidikan." Akuntansi dan Manajemen 17, no. 2 (December 30, 2022): 1–16. http://dx.doi.org/10.30630/jam.v17i2.191.
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In contrast to previous research which discussed the factors that influence taxpayer compliance, this study will measure how differences in the level of individual taxpayer compliance are based on the factors that influence it. This difference is measured using the variables gender, type of work and educational level of taxpayers registered at KPP Pratama Padang Satu. The data collection method used in this study was a questionnaire. The population of this study is taxpayers registered at KPP Pratama Padang Satu, with 100 respondents. While the method of data analysis and hypothesis testing used independent t-test and Kruskal Wallis. The result of this study is proves that there is no difference between female and male taxpayers in fulfilling individual taxpayer compliance. This study proves that there are differences between employee and non-employee taxpayers in fulfilling individual taxpayer compliance. This study proves that there are differences between taxpayers with high school education, Associate's degree, Bachelor degree, and Masters education levels in fulfilling individual taxpayer compliance. This research is expected to make a practical contribution to the government to provide socialization to taxpayers to be more obedient in paying taxes.
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Hayati, Nur, and Nof Rianty. "Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency)." International Journal on Advanced Science, Education, and Religion 2, no. 2 (June 23, 2019): 1–8. http://dx.doi.org/10.33648/ijoaser.v2i2.30.
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From the amendment to this regulation, the thing that becomes the spotlight of taxpayers is by changing the final PPh rate from 1% to 0.5%, this policy aims to stimulate UMKM business and besides, the government also hopes that MSMEs can easily carry out their tax obligations and provide relief tax rates aimed at individual taxpayers and corporate taxpayers in the form of cooperatives, limited partnership, firms and limited liability companies that own and receive gross receipts do not exceed Rp. 4,800,000,000 in one year. The purpose of this study was to determine the effect of Tax Rates, Socialization and Understanding on the implementation of UMKM Taxpayer Compliance Post Government Regulation No. 23 of 2018 both partially and simultaneously.This type of research is causative research, with the population being MSME taxpayers registered as taxpayers in RokanHulu district as many as 135 UMKM taxpayers for micro scale. Data collection techniques using documentation and questionnaires.Data analysis techniques using multiple linear regression analysis, coefficient of determination and partial and simultaneous tests. The results of research for the tax rate partially affect the compliance of taxpayers with a significance of under 5%. This shows that whether or not the taxpayer adheres is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations. Parsing socialization influences taxpayer compliance with significantly below 5%. This shows that the more socialization carried out by the tax authorities, the compliance of individual taxpayers will increase. Understanding has a partial effect on taxpayer compliance with significantly below 5%. This shows that increasing taxpayer knowledge provided by the government regarding Government Regulation No. 23 of 2018 to taxpayers, the understanding of taxes, especially taxes for UMKM will be even better
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Adhikari, Naba Raj. "Taxpayer Awareness and Understanding on Taxpayer Compliance in Nepal." Management Dynamics 23, no. 1 (March 9, 2020): 163–68. http://dx.doi.org/10.3126/md.v23i1.35574.
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This study aims at examining the influence of taxpayer awareness and taxpayer understanding toward taxpayers’ compliance in Nepal. The research population is taxpayers that are registered in Inland Revenue Office, Nepalgunj. This study used convenience as well as purposive sampling as a sampling technique. A total number of 60 questionnaires were distributed to the taxpayers comprised with five point Likert scale with 1 for a highly disagreeable rate to 5 for a strongly agreed answer from Nepalgunj sub metropolitan during January to March 2020 AD. Out of these, 52 questionnaires were returned and accepted for data analysis. Descriptive statistical analysis and linear regression analysis have been applied as for the analysis of data. The findings of this study showed that the taxpayer awareness and understanding of tax have a positive and significant effect on taxpayer compliance. The taxpayer understanding have a stronger influence than a variable of taxpayer awareness. Therefore it is suggested that the tax office should enforce tax education programs to taxpayers regularly and continuously to increase the taxpayers’ understanding and awareness.
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Susanti, Nora, Silvia Cania, and Nilmadesri Rosya. "Strategi Peningkatan Kepatuhan Wajib Pajak kendaraan Bermotor di kantor Samsat Painan." Jurnal Ecogen 3, no. 2 (June 5, 2020): 344. http://dx.doi.org/10.24036/jmpe.v3i2.9243.
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This research is more towards a strategy in increasing motor vehicle taxpayer compliance in the Pesisir Selatan. Respondents in this study amounted to 75 people who are motor vehicle taxpayers in the Pesisir Selatan Regency and the sampling was done by accidental sampling technique. This research method uses multiple regression analysis and hypothesis testing with a t-test and f test. Compliance with motor vehicle taxpayers in the Pesisir Selatan is influenced by taxpayer awareness and service quality. Partially found that awareness of taxpayers and service quality affects the compliance of motor vehicle taxpayers. And it was found that service quality has the most influence in increasing taxpayer compliance. This means that by increasing the quality of service from the One Roof System office at Painan, it can increase the amount of regional revenue from motorized vehicle ownership.Keywords: compliance of motor vehicle taxpayers, taxpayer awareness, service quality
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Wowor, Pingkan Elni, Jullie J. Sondakh, and Sherly Pinatik. "PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KEMAUAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KABUPATEN MINAHASA DAN KOTA TOMOHON)." ACCOUNTABILITY 4, no. 1 (June 30, 2015): 83. http://dx.doi.org/10.32400/ja.8415.4.1.2015.83-94.
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Tax is one of the sources of government revenue that can be relied upon, in this case, especially in the financing of local government. But in the collection muidah it would not, because in addition demanded the active role of taxation officers are also required the willingness of the taxpayer itself in paying taxes. Lack of willingness of taxpayers to pay their taxes can not be separated from the lack of knowledge on taxation, as well as the lack of such benefits in the eyes of society. Many still regard as a tax expenditure in vain. this is one of the factors that hinder the taxpayer in carrying out their tax obligations. Purpose of this study was to determine the understanding of taxpayers and tax benefits restaurant on the willingness of taxpayers to pay taxes in Minahasa district and in the town of Tomohon. Methods of analysis used in this study is the method of multiple linear regression analysis.Testing hypotheses used in this study is the F test and T test F test is to determine the effect of independent variables on the dependent variable simultaneously, whether significant effect or not, and T test to determine the effect of independent variables on the dependent variable partially, whether the effect significant or not.Based on the results of research conducted shows that in Minahasa, simultaneously understanding of the taxpayer and the tax benefit Restaurant significant effect on the willingness of taxpayers to pay taxes, and partial understanding of the taxpayer does not affect the willingness of taxpayers taxpayer, while the effect on the restaurant tax benefits the willingness of taxpayers taxpayer. In Tomohon, simultaneously understanding of the taxpayer and the tax benefit Restaurant significant effect on the willingness of taxpayers to pay taxes, and partial understanding of the taxpayer and the tax benefits of the restaurant affect the willingness of taxpayers taxpayer. This is evidenced by testing of the data obtained in this study.
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Drumbl, Michelle Lyon. "THOSE WHO KNOW, THOSE WHO DON'T, AND THOSE WHO KNOW BETTER: BALANCING COMPLEXITY, SOPHISTICATION, AND ACCURACY ON TAX RETURNS." Pittsburgh Tax Review 11, no. 1 (March 26, 2014): 113. http://dx.doi.org/10.5195/taxreview.2013.23.
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Refundable credits, particularly the earned income tax credit (EITC) and the child tax credit, serve an important anti-poverty measure for low-income taxpayers. Annually, millions of taxpayers who do not owe any federal income tax must file a tax return in order to claim these credits that are in the nature of social benefits. The eligibility requirements for refundable credits are complex, and these returns are particularly prone to audit: EITC audits comprise one-third of all individual income tax audits. Because of the large dollar amounts at stake, a taxpayer’s mistaken understanding of the eligibility requirements for these refundable credits can often result in a deficiency of several thousand dollars. Though studies indicate that taxpayer error is more commonly inadvertent than intentional, the section 6662 20% accuracy-related penalty applies once the deficiency reaches a statutory “understatement” threshold; it is imposed computationally and without regard to the taxpayer’s intent. By statute, taxpayers have the right to contest the accuracy-related penalty by demonstrating that there was reasonable cause for the underlying error and the taxpayer acted in good faith. Treasury regulations provide that such a circumstance might include “an honest misunderstanding of fact or law that is reasonable in light of all the facts and circumstances, including the experience, knowledge, and education of the taxpayer”. Yet for all of these reasons – lack of experience, lack of knowledge, and relative lack of education – the taxpayer is unlikely to have the knowledge or resources to raise the very defense that is meant to protect an unsophisticated taxpayer. Drawing comparisons between refundable tax credits and social programs administered by other agencies, this article calls upon the IRS to better differentiate between inadvertent error (“those who don’t know”) and intentional or fraudulent error (“those who know better”). The article argues that the current accuracy-related penalty approach is unduly punitive. It concludes by proposing solutions that the IRS might consider in light of Congress’s desire for the Service to administer these social benefits through the Internal Revenue Code.
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Field, Heather. "TAXPAYER CHOICES, ITEMIZED DEDUCTIONS, AND THE RELATIONSHIP BETWEEN THE FEDERAL & STATE TAX SYSTEMS." Columbia Journal of Tax Law 13, no. 1 (December 28, 2021): 1–44. http://dx.doi.org/10.52214/cjtl.v13i1.8981.
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Almost 30 million taxpayers who itemized their federal deductions for the 2017 tax year switched to the standard deduction for 2018. The provisions of the Tax Cuts & Jobs Act (“TCJA”) that led to this shift were intended to simplify the individual income tax system. This Article’s empirical study of federal and state tax filing data, however, demonstrates that the TCJA’s simplifying effect varied state-to-state depending on whether a state obligated its taxpayers to make the same choice for state tax purposes (i.e., to itemize deductions or take the standard deduction) as the taxpayer made for federal purposes. In states that obligated taxpayers to make the same choice, taxpayers experienced at least some simplification, and tax administration by the IRS and state tax authorities became materially easier, although the IRS’s simplification benefit was dampened to some degree. In states that allowed taxpayers to make state tax choices that differed from their federal choices, the TCJA’s simplifying effect for many taxpayers was largely illusory, state income tax administration actually became more complex, and some tax enforcement costs were, in effect, shifted from the IRS to state tax authorities. Thus, this Article’s study reveals that state-level rules about tax choices undermined the federal policy goal motivating the TCJA’s itemization-related changes.
A taxpayer’s choice whether to itemize is just one of many tax elections explicitly provided to taxpayers. Accordingly, this Article’s study of taxpayers’ itemization choices also serves as an example that illustrates a broader point—state-level rules about whether taxpayers must make uniform federal and state tax elections create important, but previously underappreciated, interactions between the federal and state tax systems. Policymakers cannot fully understand the policy implications of many federal tax law changes unless they appreciate these federal/state interactions. This Article helps policymakers do so.
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Melando, Nelinda, and Waluyo Waluyo. "Pengaruh Pelayanan Fiskus, Persepsi Atas Efektivitas Sistem Perpajakan, Pengetahuan Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi." Jurnal ULTIMA Accounting 5, no. 2 (December 1, 2013): 17–37. http://dx.doi.org/10.31937/akuntansi.v5i2.150.
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This research aims to analyze the impact of tax service, perception of effective tax system, knowledge of tax, and awareness of taxpayers towards individual taxpayers compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable. The populations of research was all individual taxpayers registered in the tax office (KPP) Pratama Tigaraksa. The sample of population used is individual taxpayer who enrolled in KPP Tigaraksa especially in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax service have signigicant effect towards individual taxpayer compliance, variable perception of effective tax system didn’t have significant effect towards individual taxpayer compliance, knowledge of tax have significant effect on individual taxpayer compliance, and awareness of individual taxpayers have significant effect on individual taxpayer compliance.
Keywords: Tax Service, Perception of Effective Tax System, Knowledge of Tax, Awareness of Individual Taxpayers and Tax Compliance
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Vivian Seputro, Johanna, and Suklimah Ratih. "Pengaruh Money Ethics, Religiusitas, Tax Morale, dan Keadilan Pajak Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion." ETNIK: Jurnal Ekonomi dan Teknik 1, no. 6 (March 20, 2022): 411–20. http://dx.doi.org/10.54543/etnik.v1i6.86.
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Tax is a taxpayer's contribution to the state that is owed by an individual or entity that is coercive under the law. This tax plays a very important role in Indonesia's state finances, namely the annual State Revenue and Expenditure Budget (APBN). However, this tax revenue in Indonesia has not been fulfilled optimally. Taxpayers, both individuals and entities, generally tend to pay the lowest possible tax. Various ways are carried out by each taxpayer in order to minimize their tax obligations, one of which is the act of tax evasion. This resaerch aims to determine the effect of money ethics, religiosity, tax morality, and tax justice on taxpayers' perceptions of tax evasion. This research using primary data. sample selection using purposive sampling method and sample calculation using the Slovin formula. So that the research sample was found as many as 100 respondents. The results of this study indicate that the variables of money ethics and tax morale have a negative and significant effect on taxpayers' perceptions of tax evasion. While the variables of religiosity and tax justice have no significant effect on taxpayers' perceptions of tax evasion
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Raharjo, Tyas Pambudi, and Licke Bieattant. "PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 13, no. 2 (August 13, 2019): 127. http://dx.doi.org/10.25105/jipak.v13i2.5022.
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<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>
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Zaenal Afifi, Nanik Ermawati,. "Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program." Jurnal Akuntansi 22, no. 3 (November 7, 2018): 454. http://dx.doi.org/10.24912/ja.v22i3.399.
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The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty.
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Pujiati, Nur Indah, Syamsu Alam, and Amiruddin Amiruddin. "PENGGELAPAN PAJAK TINJAUAN MORAL PERPAJAKAN (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN)." Amnesty: Jurnal Riset Perpajakan 4, no. 1 (May 30, 2021): 86–98. http://dx.doi.org/10.26618/jrp.v4i1.5310.
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This study aims to determine the Tax evasion of the Moral Review of Taxation (Study of South Makassar Pratama Tax Office). This research method uses descriptive qualitative research.The results of the study have explained that in knowing how the government can improve tax morale so as to minimize tax evasion at South Makassar KPP is to warn taxpayers about the importance of paying taxes in order to avoid tax sanctions. This is also done in order to improve taxpayer tax morale as seen from the sub-concepts of Pre-Conventional Stages, Conventional Stages, Post-conventional Stages, Attitudes towards Behavior, Subjective Norms, and Behavioral Control. Whereas in discussing the causes of taxpayers to commit tax evasion, it can be seen from financial statement analysis, sales analysis, or contract analysis, then after finding an irregularity in the taxpayer's financial report, an interview can be conducted with the taxpayer to find out the indication of fraud, namely the taxpayer who is has indications of committing fraud based on pressure, opportunity, rationalization, ability, or arrogance.
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Barus, Leo B. "ON TAX OBLIGATORY AND TAXPAYER AND ITS IMPLICATIONS." Jurnal Tax Law and Policy 1, no. 1 (June 17, 2022): 1–10. http://dx.doi.org/10.56282/jtlp.v1i1.59.
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The scarcity of normative studies related to the terminology of taxpayers and taxpayers, many developed countries use the terminology of taxpayers, and the more substance taxpayers refer to in the decisions of the Constitutional Court, it is necessary to conduct a study of the terminology of taxpayers and taxpayers in order to produce legal concepts that are ideal. al to one of these terminologies. A ius constituen-dum is needed in forming a positive law that shows the formulation of a concept in a definitive, firm, and transparent manner so that it is sufficient to use normative legal methods. The terminology of the taxpayer has not met the requirements in the form of "the definition must be clearer than the definiendum,” "must not mention the concept in its formulation,” and "must be able to switch back and forth between the concept and its formulation.” It is hoped that there will be a reform of the Tax Formal Law that changes the terminology of the taxpayer to the terminology of the taxpayer because it has a tendency to be a development hero and deserves excellent service from the regional and central tax authorities. The current tax laws and regulations use the terminology of taxpayers, not taxpayers. However, based on the results of literature, philosophical, and juridical studies, it is concluded that the ideal terminology in the tax laws and regulations in Indonesia is the taxpayer.
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Muturi, John Kihuria, and Farida Abdul. "Social Economic Attributes and Tax Compliance by Individual Taxpayers in Kenya." International Journal of Current Aspects in Finance, Banking and Accounting 4, no. 1 (March 25, 2022): 123–36. http://dx.doi.org/10.35942/ijcfa.v4i1.232.
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Tax revenues are crucial financial resources for any economy and plays a key role in economic development. In Kenya tax revenues are the major source of government budgetary resources besides other sources such as grants and loans. The average GDP growth rate in Kenya from FY 2006/17 to FY 2016/17 has been 5.6 percent which is higher than the global GDP growth rate of 2.3 percent. Conversely, Kenya’s tax revenue has not grown at the same pace as the economic growth. Weaknesses in revenue performance have triggered fiscal pressures. Budget deficits have fueled external borrowing amid efforts for the country to capitalize on domestic resource mobilization. Social economic attributes are crucial with regards to tax compliance by individual taxpayers since individual taxpayers have to be aware as well as being sensitive to tax legislation for them to be tax compliant. This study was set out to ascertain effects of taxpayer knowledge, tax complexity and individual taxpayer`s characteristics on tax compliance by individual taxpayers in Kenya. The study further sought to ascertain the moderating effect of tax penalties on relationship between social economic attributes and tax compliance by individual taxpayers in Kenya. The study was anchored on Social Learning Theory, Economic Deterrence Theory and Theory of planned behavior. Cross sectional descriptive research design was adopted in this study. This study targeted the individual taxpayers who were registered with KRA. The study targeted on 4806 staff from five Public Universities in Nairobi City County. Researcher used primary data which was gathered through administering questionnaires to respondents. Data collected was analysed using descriptive statistics and multiple regression. The results postulated that tax knowledge had a significant effect on tax compliance by individual taxpayers in Kenya. The study also found that tax complexity had a significant effect on tax compliance by individual taxpayers in Kenya. In addition, individual taxpayer’s characteristics had a significant effect on tax compliance by individual taxpayers in Kenya. Further, the study found tax penalties had a significant moderating effect on the relationship between social economic attributes and tax compliance by individual taxpayers in Kenya. The study found that the taxpayers sought tax consultants to file their returns. The study moreover found that the taxpayers did not seek updates regarding changes in tax law and regulations and were not conversant with Income Tax Act CAP 470. The study therefore recommends that KRA should educate the public regarding to any changes in tax laws and also ameliorate the readability of the tax laws hence reduce the complexity of the tax law. For KRA to achieve their target compliance level, there is need to have taxpayers understand the reasons why need to pay tax on time. KRA should sensitize the taxpayers on the importance of paying tax via civic education.
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Wahdi, Nirsetyo, Vika Marselisna Utari, and Aprih Santoso. "Analysis of the Determining Factors of Taxpayer's Interest in Using E-Filing." Indonesian Journal of Islamic Economics and Finance 2, no. 2 (December 26, 2022): 110–27. http://dx.doi.org/10.37680/ijief.v2i2.1835.
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The modernization of the tax administration system includes self-registration as a taxpayer through e-registration, filling out electronic tax returns through e-SPT, making tax payment codes through e-billing, filling out tax invoices through e-Faktur, and electronic tax reporting through e-filing. . This study aims to determine the factors that influence the intention of taxpayers in using e-filing at the Semarang City Pratama Tax Service Office. The sampling technique used was convenience sampling. This study's sample number was 150 individual taxpayers registered at the KPP Pratama Semarang City. It is collecting data using a questionnaire. The method of analysis in this study is multiple linear regression analysis, calculated using SPSS 23. The results of this study indicate that perceived usefulness, perceived convenience, attitudes, subjective norms, behavioral control, and volunteerism do not affect taxpayers' intention to use e-filing. The perception of understanding, security, and confidentiality affect taxpayers' intention to use e-filing. The suggestions are: 1. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing.
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Prena, Gine Das, Ketut Tanti Kustina, I. Gusti Ayu Agung Omika Dewi, I. Gede Cahyadi Putra, and Rama Adi Krisnanda. "Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers." International journal of social sciences and humanities 3, no. 1 (February 14, 2019): 26–35. http://dx.doi.org/10.29332/ijssh.v3n1.249.
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The level of taxpayer compliance was very low. It was due to the lack of the taxpayer’s knowledge in fulfilling tax obligations. The level of the taxpayer’s awareness has not reached the expected level. The study was intended to determine whether there were significant effects of taxation sanctions, tax amnesty program, and assets placement report on compliance with tax obligations of the corporate taxpayers conducted at the Official Service of Pratama Tax in East Denpasar. It was used, 293 respondents. The research method used was a descriptive method with survey technique through questionnaire distribution. Statistical testing used multiple linear regression analysis where the influence of variables was tested using the t-test. The research obtained that taxation sanctions, tax amnesty program, and assets placement report affect the compliance of tax obligations of corporate taxpayers with an influence of 78.6% was a positive direction, while the remaining 21.4% was explained by other factors not examined.
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Warno, Warno, Nina Nuraina, Adibatur Rahmawati, Nanda Rizka Amalia, Riza Muizzah Asri, Elisa Martha Hanum Basyaroh, Tri Ananda Mei Saputri, et al. "Edukasi Penggunaan E-Filing Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Jepara." Community Engagement Journal: The Commen 4, no. 1 (June 9, 2022): 234–45. http://dx.doi.org/10.52062/.v4i1.2228.
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In this report, Walisongo Semarang UIN students majoring in Islamic Accounting, Faculty of Economics and Islamic Business, have participated in Tax Volunteer activities by practicing the task of assisting taxpayers in submitting Annual Tax Returns by using e-Filing at Pratama Jepara’s Tax Office. This task is a Tax Volunteer activity organized by the Central Java I Regional Tax Office in collaboration with Tax Centers throughout Indonesia, one of which is the Walisongo Tax Center in support of receiving Annual Tax Returns in 2020 and increasing taxpayer compliance. There are 20 students who have followed an internship at Pratama Jepara’s Tax Office with an annual SPT reporting service for Individual Taxpayers. The assignment of 20 students as Tax Volunteers has been going on for 1.5 months and the activity starts from February-March. As a result of this activities, students have been able to provide assistance in filling Personal Taxpayer's Tax Return with E-Filing and assisting Taxpayer services.