scholarly journals VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK

2021 ◽  
Vol 12 (1) ◽  
pp. 1-18
Author(s):  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Public Knowledge ◽  
Religious Leaders ◽  
Self Assessment ◽  
Voluntary Compliance ◽  
Compliance Behavior ◽  
Qualitative Descriptive ◽  
The Law ◽  
Strongly Agree

This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty. Research with qualitative descriptive type which uses data through interviews with participants: religious leaders, tax officials, tax consultants, tax academics based on the slippery slope framework research results show that voluntary compliance / tax compliance can be defined as mandatory will taxes to be subject to tax regulations in a country. The measurement of compliance that is measured by the knowledge and concept of justice shows that 25 respondents chose strongly agree and 12 respondents chose agree from 37 respondents, meaning that the community realized that tax was the country's biggest source of revenue. Public knowledge about self-assessment shows an average of 3.35, which means that the community has the potential to choose neutral in their knowledge, and 3.3 which shows the level of tax compliance. This tax compliance behavior arises because there is a fairly regulated income tax system, the way income tax is fairly distributed to each taxpayer, and the income tax that is charged is carried out fairly. The principles of convenience and productivity in the realization of taxes which are considered oppressive are emphasized with the concept of equality and neutrality. In other words, someone's awareness is recognized by how much someone's knowledge about the law, that someone's awareness is recognized by how much someone's knowledge about the law.

Implementasi Kebijakan Keterbukaan Akses Data Perbankan Dalam Meningkatkan Tax Compliance Di Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 89
Author(s):  
Lutfia Rizkyatul Akbar ◽  
Gunadi Gunadi
Keyword(s):  
Banking Sector ◽  
Tax Compliance ◽  
Data Access ◽  
Assessment System ◽  
First Year ◽  
Process Data ◽  
Self Assessment ◽  
Customer Data ◽  
Qualitative Descriptive ◽  
Access Policies

This study aims to assess the implementation of the openness of banking data access policies to improving tax compliance in Indonesia. It cause by the implementation of tax collection using a self-assessment system, thus requiring taxpayer data and information through financial institutions, include banking. Researchers used qualitative descriptive methods. The results of this study are, first, there is support for the implementation of the policy on openness to access to banking data in increasing tax compliance in Indonesia in the form of the issuance of Law Number 9 of 2017 concerning Access to Financial Information. Second, the implementation of banking data disclosure policies to increase tax compliance in Indonesia, including the willingness of target groups to comply with policy outputs, in this case the reporting of customer data by banks to the DGT. Third, the policy of open banking data access does not impede or reduce the number of bank accounts and deposits. Fourth, there are technical obstacles both by the DGT and the banking sector, especially in the first year. Furthermore, there are several inhibiting factors in the implementation of this policy, namely IT factors, and resistance from some circles at the beginning of the emergence of regulations, limited financial resources to process data quickly, so it must be done gradually, in addition to lack of quantity and quality of human resources 

Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion

2018 ◽  
Vol 30 (2) ◽  
pp. 247-301 ◽  
Author(s):  
Blaine Robbins ◽  
Edgar Kiser
Keyword(s):  
Tax Evasion ◽  
Economic Model ◽  
Income Tax ◽  
Tax Compliance ◽  
Order Effects ◽  
Survey Experiment ◽  
Missing Information ◽  
Information Effects ◽  
Voluntary Compliance ◽  
Method Effects

In order to collect the revenue necessary to fund public goods, a state is often required to both deter tax evasion and encourage voluntary tax compliance on the part of its citizens. While most prior research has focused on explaining tax evasion with standard economic model parameters, there has been growing interest in identifying the determinants of voluntary compliance. We build on this work by proposing a legitimacy-based model of tax compliance that accounts for why some citizens voluntarily comply with their tax obligations and others do not. To test our model, we develop and administer a survey experiment of income tax evasion to a large random sample of undergraduate students. We also investigate the extent to which design-based method effects bias our results, such as order effects, complexity effects, and missing information effects. Substantively, results strongly support the standard economic model of deterrence and weakly support the legitimacy-based model of voluntary compliance. Methodologically, we find no evidence of order effects, weak evidence of complexity effects, and suggestive evidence of missing information effects.

Managing Income Tax Compliance through Self-Assessment

2014 ◽  
Vol 14 (41) ◽  
pp. 1 ◽  
Author(s):  
Andrew Okello ◽  
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Self Assessment

scholarly journals Study on system fairness dimensions and tax compliance in the Middle East context

2020 ◽  
Vol 18 (1) ◽  
pp. 181-191 ◽  
Author(s):  
Saeed Awadh Bin-Nashwan ◽  
Ahmed Mubarak Al-Hamedi ◽  
Munusamy Marimuthu ◽  
Abobakr Ramadhan Al-Harethi
Keyword(s):  
Middle East ◽  
Income Tax ◽  
Tax Compliance ◽  
General System ◽  
Analysis Tool ◽  
Tax System ◽  
Tax Rate ◽  
Compliance Behavior ◽  
Self Interest ◽  
The Government

People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

scholarly journals When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

2021 ◽  
Vol 9 (3) ◽  
pp. 50
Author(s):  
Siti Nurfarhana Mohamad Dzulkifli ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Self Assessment ◽  
Tax Practitioners ◽  
Compliance Behavior ◽  
Tax Returns ◽  
Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

scholarly journals Pelaksanaan Salat Jumat di Tempat Kerja Selain Masjid di Masa Pandemi Covid-19 Berdasarkan Perspektif Hukum Islam

2020 ◽  
Vol 1 (4) ◽  
pp. 553-565
Author(s):  
Ronny Mahmuddin ◽  
Fadhlan Akbar
Keyword(s):  
Literature Review ◽  
Descriptive Study ◽  
Religious Leaders ◽  
Special Interests ◽  
Normative Approach ◽  
Qualitative Descriptive ◽  
The Law

This study aimed to describe the law of Friday prayers in offices or workplaces such as in fields, halls, mushalla, and for example in other places than mosques during the Covid-19 pandemic based on the propositions of the Koran, hadith, and fiqh principles as well as the opinions of the scholars. This type of research was a qualitative descriptive study using a literature review method in collecting data with a legal-normative approach. The results of this study indicate that the law of conducting Friday prayers in other than mosques during the Covid-19 pandemic is permissible based on the propositions of the Koran, hadith, fiqh principles, and the words of the scholars. However, if the nearest mosque can accommodate all worshipers even though they are in a tenuous prayer position during the Covid-19 pandemic, then employees are required to conduct Friday prayers at the mosque based on the opinion of most scholars, unless there is a necessity such as a remote mosque or a small mosque which cannot accommodate many worshipers or other justified age, Friday prayers are allowed at their workplace. The implementation of this research is expected to contribute theoretically and practically to religious leaders, parties with special interests, and society in general.

scholarly journals Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity

2018 ◽  
Vol 21 (1) ◽  
Author(s):  
Theresia Woro Damayanti
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
Intrinsic Religiosity ◽  
Religious Leaders ◽  
Daily Lives ◽  
Central Java ◽  
Extrinsic Religiosity ◽  
Multi Stage ◽  
Compliance Behavior ◽  
Religious Teaching

This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study used religiosity orientation commitment, which better illustrates the commitment on religiosity orientation in everyday life rather than to the presence of individuals in a place of worship as in previous studies. The population in this study is individual taxpayer in Central Java; the sample is taken using multi-stage sampling technique. By using PLS, this study showed that there was an influence of the intention to comply on tax compliance. External religiosity orientation was proved to strengthen the influence of the intention to comply on tax compliance while intrinsic religiosity orientation was not. Tax authorities can utilize the finding by conducting a collaboration with religious leaders to provide insight for taxpayers that religious considerations should affect business considerations that religious teaching is the most important thing in the daily lives and there should be a balance between religious teaching and physical life.

scholarly journals Voluntary Tax Compliance and the Slippery Slope Framework

2020 ◽  
Vol 6 (2) ◽  
pp. 571-582
Author(s):  
Sohail Saeed ◽  
Zulaiha A. Zubair ◽  
Areeba Khan
Keyword(s):  
Tax Compliance ◽  
Least Square ◽  
Policy Makers ◽  
Ordinary Least Square ◽  
Voluntary Compliance ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Voluntary Behavior ◽  
New Variables ◽  
Reliable Solution

Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing between tax authorities and compliance behavior of taxpayers. It expands the Fisher model of compliance (1992) and deploys it as a base by adding new variables namely Power of authority, Tax audit and Electronic filing. The data has been statistically analyzed by using SPSS through running test of correlation and regression. Positive correlation and causation were established among variable leads to analysis of data through Ordinary Least Square (OLS), which ratify the role of attitude and perception as moderator in overall relationship. Results show that Power of authority directly influence compliance behavior while other two variables indirectly effects the relationship through moderator, thus nurturing the voluntary behavior of taxpayer. Design/Methodology/Approach___ A research framework has been developed for identifying the effect of different factors which may in boosting up compliance behavior of taxpayers. Quantitative approach was used and data has been collected through Questionnaire from almost 50 SMEs of Bahawalpur Division. Implications___ Policy makers may use the findings of the study to encourage voluntary compliance from the non-tax paying SME. Further study can be expanded by increasing sample size and by gathering detailed information for tax authorities. Originality/Value___ The proposed Model and findings may contribute in paving path for increasing voluntary compliance. Research also emphasize on other factors which should be focused for improvement and could play a  crucial role in compliance.

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