scholarly journals Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Elen Puspitasari ◽  
Yeye Susilowati ◽  
Wahyu Meiranto
Keyword(s):  
Experimental Study ◽  
Tax Compliance ◽  
Analysis Of Covariance ◽  
Peer Reporting ◽  
Reporting Behavior ◽  
Assignment Method ◽  
Compliance Decisions ◽  
Independent Variable ◽  
The Government ◽  
Tax Reporting

the effect of motivational postures and tax reporting behavior of one’s peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers’ as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers.

scholarly journals The Effect of Repeat Tax Amnesty and Tax Penalty Policy on Taxpayer Compliance (An Experimental Study)

2021 ◽  
Vol 8 (10) ◽  
pp. 105-116
Author(s):  
Ni Putu Riasning ◽  
Anak Agung Bagus Amlayasa ◽  
Luh Kade Datrini
Keyword(s):  
Experimental Study ◽  
Hypothesis Testing ◽  
Experimental Research ◽  
Research Output ◽  
Tax Compliance ◽  
University Research ◽  
Accounting Students ◽  
Repeated Application ◽  
Tax Amnesty ◽  
Compliance Decisions

This study aims to (1) examine the effect of repeated tax amnesty knowledge on taxpayer compliance, (2) examine the effect of tax sanctions on taxpayer compliance based on threats to taxpayer compliance decisions, and (3) examine differences in taxpayer compliance based on taxpayer knowledge, on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions. This study used a 2 x 2 factorial experimental research design between subjects by using 119 participants from accounting students from the Faculty Economic and Busines Warmadewa University. The results showed that both the knowledge of taxpayers on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions can affect taxpayer compliance. Besides that too, there is an interaction between taxpayer knowledge on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions where if the taxpayer is in a condition not aware of the repeated application of the tax amnesty, taxpayers who also receive high tax sanctions will show the highest degree of compliance, compared to subjects in other situations. Hypothesis testing using a different test t test with the help of the SPSS 26.0 program. The expected research output is that the results of this research will be published in the proceedings of the Warmadewa of University Research Institute. Keywords: Recurring tax forgiveness, tax sanctions, tax compliance.

Paying the State Use Tax

2016 ◽  
Vol 45 (2) ◽  
pp. 260-282 ◽  
Author(s):  
John E. Anderson
Keyword(s):  
Income Tax ◽  
Research Question ◽  
Tax Compliance ◽  
Behavioral Study ◽  
Reporting Behavior ◽  
Tax Returns ◽  
Use Tax ◽  
Rate Selection ◽  
Tax Reporting ◽  
Selection Of

To improve use tax compliance, twenty-seven states have added a line to their income tax returns where taxpayers can report taxable sales. This article reports results of a behavioral study of a postcard “nudge” sent to income tax filers in one of those states, Nebraska, to encourage self-reporting of liability. The research question is whether the informational nudge was sufficient to alter self-reporting behavior. Data indicate that the nudge more than doubled the likelihood of use tax reporting and nearly doubled the amount of revenue collected, but the rate of use tax reporting remains extremely low. Probit models reveal that use tax reporting rises with income at a decreasing rate. Selection models are also estimated because of positive selection bias in the selection of the treatment group. Taken together, the results indicate that an informational nudge is not likely to be sufficient to substantially change use tax reporting behavior.

scholarly journals RELAWAN PAJAK: BAGAIMANA PELATIHAN PAJAK MEMPENGARUHI KEPUASAN WAJIB PAJAK PADA MASYARAKAT URBAN? (STUDI PADA TAX CENTRE UNIVERSITAS PEMBANGUNAN JAYA)

KEBERLANJUTAN ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 1176
Author(s):  
Agustine Dwianika ◽  
Irma Paramita Sofia
Keyword(s):  
Higher Education ◽  
Young People ◽  
Training Program ◽  
Tax Compliance ◽  
Urban Society ◽  
Payment Methods ◽  
Tax Education ◽  
The Government ◽  
Tax Reporting

AbstractIn many countries, taxes are very important for the running of the wheels of government activities. In Indonesia, most of the development budget comes from tax. Therefore tax compliance is very important for the important activities sustainability that have been scheduled. A way to improve tax compliance is to create awareness of taxes early on, continuously and facilitate payment methods or tax reporting by taxpayers. Various ways are carried out by the government to improve taxpayer compliance, including with early tax education and involving young people (millennial) in higher education with the existence of the Relawan Pajak Program (RP). The RP program in the Tax Center (TC) includes several stages, such as  socialization, recruitment, training, placement and service also  ends with evaluation. The survey conducted by this researcher looked at the effectiveness aspects of the training conducted by TC in collaboration with the Direktorat Jendral Pajak (DJP) in the area of urban society. As a result, training for  the effective of RP to help individual taxpayers, but not for corporate taxpayers. So that further, both TC and DJP need to expand the RP training program related to mentoring corporate taxpayer reporting.

Hard-Earned Income and Tax Compliance

2008 ◽  
Vol 13 (4) ◽  
pp. 298-304 ◽  
Author(s):  
Stephan Muehlbacher ◽  
Erich Kirchler ◽  
Erik Hoelzl ◽  
Julie Ashby ◽  
Chiara Berti ◽  
...  
Keyword(s):  
New Zealand ◽  
Tax Evasion ◽  
Tax Compliance ◽  
The Other ◽  
Aspiration Level ◽  
Relevant Factor ◽  
Earned Income ◽  
Taxable Income ◽  
Compliance Decisions ◽  
Tax Reporting

Is the effort invested to achieve taxable income a relevant factor for tax compliance? If the value of income increases with the effort exerted, reluctance to pay taxes should be high. On the other hand, if income is perceived as compensation for one’s endeavor, there is too much at stake to take the risk of being audited and paying a fine. Consequently, tax evasion should be more likely if income was obtained easily. These contradicting predictions were tested in a questionnaire study with samples from eight countries (Australia, Austria, England, France, Italy, New Zealand, Spain and Switzerland; N = 1,223). Results show that the effort exerted to obtain taxable income and the aspiration level matter in compliance decisions. Hard-earned money is more likely to be reported honestly to tax authorities, particularly if the aspiration level can be satisfied by honest tax reporting.

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.

scholarly journals Educational Level and Tax Compliance: Empirical Evidence From Nigeria

2020 ◽  
Vol 10 (1) ◽  
pp. 160
Author(s):  
Stanley Ogoun ◽  
Godspower Anthony Ekpulu
Keyword(s):  
Educational Level ◽  
Government Expenditure ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Education Expenditure ◽  
Government Investment ◽  
Ex Post ◽  
National Priority ◽  
Ex Post Facto ◽  
The Government

The study interrogates the relationship between educational level and tax compliance in Nigeria. The study employs the ex post facto research design to ascertain how government investment in education enhances tax compliance. The study covers 17 years (2002-2018) for both tax revenue (a surrogate for tax compliance) and education expenditure (a surrogate for educational level). From the empirical results, the study concludes that there is a positive nexus between government expenditure on education and tax revenue. The study, therefore, recommends that as a matter of necessity, the government should invest more in the overall educational demand of her citizens not only from tax revenues but from other oil and non-oil sources. The governments, from the federal and state levels, should act as a matter national priority endeavour to meet up with the international budgetary benchmark allocation for education, as recommended by the United Nations Educational, Scientific and Cultural Organization (UNESCO) in its Education for All (EFA) document 2000-2015. This will give Nigerians more access to quality education that would result in moving up the global ranking in HDI with its resultant benefits.

Taxpayer behavioural factors influencing entrenched tax gaps

2021 ◽  
Author(s):  
◽  
Divakaran Reddy
Keyword(s):  
Meta Analysis ◽  
Tax Compliance ◽  
Public Trust ◽  
Accurate Estimate ◽  
Research Approach ◽  
International Studies ◽  
Tax Revenues ◽  
Study Results ◽  
The Government ◽  
Tax Noncompliance

Tax compliance is the willingness of taxpayers to obey tax rules of a nation, whilst tax noncompliance is the unwilling behaviour of citizens to act under tax regulations. Taxpayer compliance enables the government to collect tax revenues, which is one of the most important sources of government income. Altering the non-compliant behaviour of citizens is an important barometer for increasing tax revenues that contribute to the socio-economic development of a nation. Numerous quondam studies have been conducted strikingly in the past few decades on taxpayer compliance. However, there is a dearth of sufficient research currently on tax noncompliance behaviour. Moreover, the phenomenon of tax noncompliance has limited exploration from the vantage point of meta-analysis of primary research studies conducted, focussing on interrogating, and systematically categorising their results. Resultantly, the purpose of this study was to examine the previously related primary studies to determine those factors that have been judged to have influenced the tax compliance behaviour of citizens. This study has adopted the quantitative research approach and followed the preferred reporting items for systematic review (PRISMA) method and meta-analysis to provide an accurate estimate of the relationship that exists in a population of relevant tax noncompliance behavioural studies. The population comprised of 45 international studies conducted between the period 2015 to 2020 is selected for analysis. The study results indicate that the quality of tax administration systems and public trust in institutional governance are factors that have influenced taxpayer compliance positively. Poor government accountability mechanisms entrenched tax gaps, and developing public trust in government institutions were found to be universal to promote voluntary taxpayer compliance. This study has contributed significantly to the open discussion on tax compliance among researchers, governments, and businesses.

THE EFFECT OF EDUCATION, HEALTH, UNEMPLOYMENT AND INFRASTRUCTURE ON POVERTY IN BENGKAYANG REGENCY

2019 ◽  
Vol 1 (1) ◽  
pp. 17-25
Author(s):  
Deffrinica Deffrinica
Keyword(s):  
Least Squares Method ◽  
Education Sector ◽  
Least Square ◽  
Path Coefficient ◽  
Hospital Services ◽  
Ordinary Least Square ◽  
Independent Variable ◽  
The Government ◽  
Poverty Levels ◽  
Positive Effect

Education  (X1) shows the results of the analysis of poverty (Y) in Bengkayang Regency. Not significant when viewed from the results of the t test partially can be obtained to count to the value of the Education Sector, -1.449> 1.796 so that education has a positive and not significant effect on poverty, which is supported by a significant level of 0.385 <0.050. This shows that the Education Sector variable has no significant effect on Poverty (Y). Health (X2) has a negative and significant effect on Poverty, which is supported by the Probability Value (sig) of 0.437 <0.050. This means that in terms of health, the government in this case has made every possible effort  for budget expenditures , but in fact in the field there are still many underprivileged people who have not been able to enjoy maximum hospital services. The results of the analysis of the direct effect of Unemployment (X3) on Poverty in Bengkayang Regency showed insignificant influence. The results of the analysis show that this path has a significant effect because the value of t count is 1,217, while the table is 1,796 (t count 1,217> t table 1,796), thus in this direct relationship pattern, unemployment has a positive effect not significant to poverty, which is supported by Probability Value (sig) 0.371> 0.050. The results of the analysis of direct influence of Infrastructure (X4) on poverty levels in Bengkayang Regency show that the path coefficient between Infrastructure and poverty is 0.804> 0.050, which means that the pathway has a negative and insignificant effect. The method used to analyze this research is linear regression with the least squares method usually known as OLS (Ordinary Least Square), which is a method used to determine the effect of an independent variable on the dependent variable.

Auditors' Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy

2016 ◽  
Vol 15 (3) ◽  
pp. 1-30 ◽  
Author(s):  
K. Hung Chan ◽  
Rebecca Luo ◽  
Phyllis Lai Lan Mo
Keyword(s):  
Earnings Management ◽  
Transition Economy ◽  
Tax Compliance ◽  
High Quality ◽  
Auditor Quality ◽  
Direct Linkage ◽  
Tax Reporting ◽  
Jel Classifications ◽  
Tax Noncompliance

ABSTRACT This study examines how differential auditor quality can affect clients' tax noncompliance at different book-tax conformity levels. Overall, we find that high-quality auditors are associated with client firms' better tax compliance. Specifically, high-quality auditors are effective in constraining book-tax-conforming noncompliance because of the direct linkage between financial and tax reporting for such noncompliance at both the higher and the lower conformity periods. In contrast, high-quality auditors' constraining effect on book-tax-difference noncompliance is significant only in the lower conformity period when there are more opportunities for reporting irregularities. Furthermore, firms that switch from a low- to a high-quality auditor have better tax compliance after the switch. This study contributes to the literature by providing evidence that high-quality auditors not only can constrain clients' earnings management, but can also constrain tax noncompliance. JEL Classifications: M41; M42.

scholarly journals Silent Hands: A Leader’s Ability to Create Nonverbal Immediacy

2018 ◽  
Vol 12 (1) ◽  
Author(s):  
Linda Talley ◽  
Samuel R Temple
Keyword(s):  
Experimental Study ◽  
Nonverbal Behavior ◽  
Empirical Studies ◽  
Strong Support ◽  
Nonverbal Immediacy ◽  
Hand Gestures ◽  
Core Element ◽  
Leaders And Followers ◽  
Independent Variable ◽  
Study Participants

Nonverbal immediacy is a core element of a leader’s ability to lead followers. Nevertheless, there are no empirical studies regarding a link between a leader’s hand gestures and followers’ perceptions of immediacy (attraction to someone) or nonimmediacy (distancing). Guided by Mehrabian’s theory of nonverbal behavior, this study included one independent variable segmented into seven levels (positive hand gestures defined as community hand, humility hands, and steepling hands; three defensive gestures, defined as hands in pocket, arms crossed over chest, and hands behind back; and neutral/no hand gestures) to test for immediacy or nonimmediacy. In this experimental study, participants (<em>n </em>= 300; male = 164; female = 143) were shown one of seven pictures of a leader. Four hypotheses were tested for main and interactional effects and all were supported by the results. Immediate communication received strong support, meaning immediacy on the part of a leader is likely to lead to increased emotional connection to achieve desirable outcomes. This study advances theory from previous research that specific hand gestures are more effective than others at creating immediacy between leaders and followers.

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