Design Suggestions for Smart Tax Return Software Based on Reviewing Tax Compliance Literature

2020 ◽  
pp. 150-161
Author(s):  
Bo Zhang ◽  
Jingyu Zhang
Keyword(s):  
Tax Compliance

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

2017 ◽  
Vol 4 (2) ◽  
pp. 169-180
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N
Keyword(s):  
Organizational Climate ◽  
Tax Compliance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Parametric Test ◽  
Tax Corruption ◽  
Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

Tax Compliance

2014 ◽  
Vol 43 (5) ◽  
pp. 270-273
Author(s):  
Stefan Greil ◽  
Sven Kiesow
Keyword(s):  
Tax Compliance

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

PENGARUH PERTUMBUHAN EKONOMI DAN PENDAPATAN ASLI DAERAH TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMKAB SUMENEP (Periode 2009-2013)

2015 ◽  
Vol 5 (2) ◽  
pp. 35
Author(s):  
Astri Furqani ◽  
Titimmah ,
Keyword(s):  
Tax Compliance ◽  
Income Level ◽  
Education Level

Penelitian ini bertujuan untuk mengetahui Pengaruh Pertumbuhan Ekonomi dan Pendapatan Asli Daerah terhadap Pengalokasian Anggaran Belanja Modal pada Pemkab Sumenep. Sampel dalam penelitian ini menggunakan laporan Realisasi APBD dan  data pertumbuhan ekonomi (PDRB) Sumenep dari tahun 2009-2013. Sedangkan metode yang digunakan dalam penelitian ini adalah metode kuantitaif deskriptif dan model análisis yang digunakan untuk menguji hipótesis adalah regresi linear berganda.Hasil penelitian ini menunjukkan bahwa: (1) pada analisa secara simultan hasilnya variabel independen (pertumbuhan ekonomi dan pendapatan asli daerah) berpengaruh signifikan terhadap variabel dependen (Belanja Modal). (2) analisa secara parsial pertumbuhan ekonomi tidak berpengaruh signifikan terhadap belanja modal, sedangkan Pendapatan Asli Daerah berpengaruh signifikan terhadap belanja modal. Keywords: tax compliance, education level, income levelPenelitian ini bertujuan untuk mengetahui Pengaruh Pertumbuhan Ekonomi dan Pendapatan Asli Daerah terhadap Pengalokasian Anggaran Belanja Modal pada Pemkab Sumenep. Sampel dalam penelitian ini menggunakan laporan Realisasi APBD dan  data pertumbuhan ekonomi (PDRB) Sumenep dari tahun 2009-2013. Sedangkan metode yang digunakan dalam penelitian ini adalah metode kuantitaif deskriptif dan model análisis yang digunakan untuk menguji hipótesis adalah regresi linear berganda.Hasil penelitian ini menunjukkan bahwa: (1) pada analisa secara simultan hasilnya variabel independen (pertumbuhan ekonomi dan pendapatan asli daerah) berpengaruh signifikan terhadap variabel dependen (Belanja Modal). (2) analisa secara parsial pertumbuhan ekonomi tidak berpengaruh signifikan terhadap belanja modal, sedangkan Pendapatan Asli Daerah berpengaruh signifikan terhadap belanja modal. Keywords: tax compliance, education level, income level

Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen

2019 ◽  
Vol 8 (2) ◽  
pp. 126
Author(s):  
Ade Lisa Matasik ◽  
Theresia Woro Damayanti
Keyword(s):  
Factorial Design ◽  
Tax Compliance ◽  
Experiment Design ◽  
Bachelor's Degree ◽  
Legal Certainty ◽  
High Compliance ◽  
Tax Amnesty ◽  
Interaction Testing ◽  
High Level ◽  
Quasi Experiment

<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Pengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan  quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.<em></em></p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><p><em>Tax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.<br /></em></p>

MEMIKAT HATI WAJIB PAJAK SEHINGGA MEMILIKI WILLINGNESS TO COMPLY MELALUI PENYULUHAN PAJAK BERDASARKAN FOGG BEHAVIORAL MODEL

INFO ARTHA ◽  
2017 ◽  
Vol 2 ◽  
pp. 56-79
Author(s):  
NFN Khusnaini ◽  
Agung Widi Hatmoko
Keyword(s):  
Data Analysis ◽  
Quantitative Analysis ◽  
Statistical Data ◽  
Tax Compliance ◽  
Behavioral Model ◽  
Control Group ◽  
Qualitative And Quantitative Analysis ◽  
Qualitative And Quantitative ◽  
Quasi Experimental ◽  
Experimental Process

Attitudes towards tax compliance (willingness to comply) Indonesian society is still low. Required an innovative tax dissemination to increase it. The purpose of this study was to determine whether the tax dissemination based on Fogg Behavioral Model (FBM) approach may increase wiliingness to comply. The FBM based tax dissemination asserts that for a person to perform a target behavior, which is a willingness to comply, he or she must be sufficiently motivated, have the ability to perform the behavior, and be trigerred, to perform the behavior. This research is a combination of qualitative and quantitative analysis of statistical data results of the questionnaire, interviews, and observations of the respondent and the experimental process of dissemination. The method used in this study is a quasi experimental with patterns of nonequivalent control group (pretest-post which is not equivalent). Based on the results of data analysis, interviews and observations of the respondent and the experiment, this research showed that theFBMbasedtaxdissemination hasapositiveimpactto willingnesstocomplyofthetaxpayers. 

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

Sign in / Sign up

Export Citation Format

Share Document