scholarly journals TAX AUDIT AND COMPLIANCE OF INDONESIAN INDIVIDUAL TAXPAYERS

INFO ARTHA ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 49
Author(s):  
Arif Nugrahanto
Keyword(s):  
Tax Compliance ◽  
Interaction Coefficient ◽  
Difference In Difference ◽  
Percentage Points ◽  
Tax Audit ◽  
Income Reporting ◽  
Gross Income

This research is conducted to answer the question whether the audit increases the tax compliance or not. The results shows that there is an increase in the amount of gross income reported by the taxpayer after audit although the result is weak.This study adopt the research of Norman Gemmell and Marissa Ratto (2012) by using difference-in-difference to determine the effect of changes in taxpayer compliance after audit. The population of the research is individual taxpayers who are registered at the high-wealth individual tax office in Indonesia who submit their tax return in the period 2008 to. 2012.From the regression results, I obtain an interaction coefficient of 0.035 although only significance at α = 0.15. It shows that there is a difference in the growth of gross income reporting from taxpayers who are audited after compared to the growth in gross income reporting from taxpayers who do not undergo audit. With a coefficient of 0.035 it can be interpreted that the gross income reporting of the audited Taxpayer is 3.56 percentage points higher than those who has not been audited.

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

scholarly journals Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

2016 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Sari Zawitri ◽  
Elsa Sari Yuliana
Keyword(s):  
Tax Compliance ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Narrative Case Study ◽  
Policy Suggestions ◽  
Before And After ◽  
Research Problems ◽  
Gross Income ◽  
The Government

Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue. 

Revisiting Capital-Skill Complementarity, Inequality, and Labor Share

2021 ◽  
Vol 2021 (1319) ◽  
pp. 1-43
Author(s):  
Lee Ohanian ◽  
◽  
Musa Orak ◽  
Shihan Shen ◽  
◽  
...  
Keyword(s):  
Strong Evidence ◽  
Skill Premium ◽  
Average Level ◽  
Alternative Measure ◽  
Business Sector ◽  
Labor Share ◽  
Real Gdp ◽  
Percentage Points ◽  
Gross Income ◽  
Labor's Share

This paper revisits capital-skill complementarity and inequality, as in Krusell, Ohanian, Rios-Rull and Violante (KORV, 2000). Using their methodology, we study how well the KORV model accounts for more recent data, including the large changes in the labor's share of income that were not present in KORV. We study both labor share of gross income (as in KORV), and income net of depreciation. We also use nonfarm business sector output as an alternative measure of production to real GDP. We find strong evidence for continued capital-skill complementarity in the most recent data, and we also find that the model continues to closely account for the skill premium. The model captures the average level of labor share, though it overpredicts its level by 2-4 percentage points at the end of the period.

scholarly journals Bearing of Tax Audit on Tax Compliance and Revenue Generation in Ekiti State

2020 ◽  
Vol 12 (1) ◽  
pp. 115
Author(s):  
Raphael Adekola DADA ◽  
Isaac Babatope TAIWO
Keyword(s):  
Tax Compliance ◽  
Internal Revenue Service ◽  
Revenue Generation ◽  
Analysis Technique ◽  
Tax Audit ◽  
Compliance Audit ◽  
Cent Level ◽  
The Government ◽  
The Impact ◽  
Structured Questionnaire

The paper examined the impact of tax audit on revenue generation in Ekiti State. The data used for this study was gathered using structured questionnaire administered to 312 staff of the Ekiti State Internal Revenue Service. A regression analysis technique was adopted, and the result revealed that certain per cent of the revenue generated in Ekiti State could be explained by the tax audit; It was also discovered that auditing access, auditing officials, an effective tax audit, non-compliance, audit fieldwork, tax audit control, and corruption affect the revenue generation by 1.188, 0.319, 0.596, 0.148, 0.157, 0.125 and 0.002 respectively; the probability value  0.00, 0.01, 0.00, 0.022 and 0.00 ˂ 0.05 showed that auditing access, auditing officials, effective tax audit and incentive were statistically significant at 5 per cent level; the probability of F-statistic value 0.000 ˂ 0.05 revealed that the model was appropriate for determining the impact of tax audit on revenue generation in Ekiti State. Thus, the study concluded that tax audit should be embraced as it maximizes the collection of revenue which enables the government to address developmental projects that will benefit its citizenry and also helps in strengthening the businesses of the taxpayer.

scholarly journals Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria

2019 ◽  
Vol 8 (2) ◽  
pp. 13
Author(s):  
John Obiora Anyaduba ◽  
Timothy Oboh
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
The Self ◽  
Self Assessment ◽  
North Central ◽  
South West ◽  
Tax Audit ◽  
Edo State ◽  
Compliance Behaviour ◽  
Behaviour Data

This study examined the determinants of tax compliance behaviour under the self-assessment scheme in Nigeria. A non-random stratified sampling technique was used to evaluate taxpayer behaviour. Data was also gathered using questionnaire from three of the six geopolitical zones in Nigeria, namely South-South, South-West and North central zones respectively. The specific locations were Edo state, Lagos state, and Federal Capital Territory, Abuja resulting in 550 respondents which were analysed. The results showed that tax audit and awareness of offences and penalties had a positive and significant impact on tax compliance behaviour under the self-assessment scheme in Nigeria. Simplicity of tax administration and returns, tax knowledge and taxpayers’ integrity had a positive but not significant impact on tax compliance behaviour under the self-assessment scheme in Nigeria. The study recommends that the tax authorities should enhance the capacity of tax audit and ensure that there are sufficient tax officials to facilitate tax audit exercise, create greater awareness of the various offences and penalties through the mass media and undertake an upward review of extant penalties.

scholarly journals The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors

2014 ◽  
Vol 61 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Liucija Birskyte
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Tax Compliance ◽  
Trust In Government ◽  
National Elections ◽  
Income Reporting ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
The Relationship

Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments

scholarly journals ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR

2017 ◽  
Vol 3 (2) ◽  
pp. 11
Author(s):  
Ade Budi Setiawan ◽  
Siti Meliana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Risk Preference ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
Financial Condition ◽  
Tax Audit

This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH INTENSITAS PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KUNINGAN

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ida Soraya Dadang Suhendar
Keyword(s):  
Statistical Analysis ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Tax Audit ◽  
Study Population ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.

scholarly journals Pengaruh Pengalaman Diperiksa terhadap Kepatuhan Pajak Perusahaan Besar

2019 ◽  
Vol 3 (3) ◽  
pp. 219-235
Author(s):  
Achmad Rivai Muzakkir ◽  
Benedictus Raksaka Mahi
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Selection Process ◽  
Listed Company ◽  
Tax Compliance ◽  
Tax Rate ◽  
Gas Tax ◽  
Tax Audit ◽  
Two Step Estimation ◽  
The Relationship

Artikel ini mempelajari hubungan antara jumlah pemeriksaan yang pernah dialami sebelumnya dengan kepatuhan pembayaran pajak penghasilan perusahaan. Fokus penelitian adalah wajib pajak pada KPP Wajib Pajak Besar, KPP Minyak dan Gas Bumi, dan KPP PMB. Heckman Two Step Estimation digunakan untuk mengestimasi aturan seleksi pemeriksaan, dan keputusan kepatuhan perusahaan. Hasil estimasi tahap pertama menunjukkan bahwa ada aturan yang sistematis dalam proses seleksi pemeriksaan. Hasil estimasi tahap kedua menunjukkan bahwa perusahaan dengan jumlah pemeriksaan lebih banyak, keuntungan yang lebih rendah, average tax rate yang lebih rendah memiliki rasio kepatuhan yang lebih tinggi.Kata kunci : kepatuhan; kepatuhan pajak; pemeriksaan pajak; pajak penghasilan; seleksi pemeriksaan, ABSTRACTThis paper examines the relationship between the amount of past audit experience and firm’s income tax compliance. Focusing upon taxpayers in Large Taxpayer Tax Office, Oil and Gas Tax Office, and Listed Company Tax Office. A Heckman two step estimation is used to estimate the audit selection rule the firm’s compliance choice. The first step estimation results indicate that there is a systematic rule as a guidance in the selection process. The second stage results show that firms with more past audit experience, have a lower profit, and a lower average tax rate have a higher compliance ratio.Key words : compliance; tax compliance; tax audit; income tax; audit selectionJEL Classification : H26.D22

scholarly journals ANALISIS PEMANTAUAN PENGENDALIAN INTERNAL ATAS PELAKSANAAN PEMERIKSAAN PAJAK DI KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
tuti kelana sembiring
Keyword(s):  
Internal Control ◽  
Tax Compliance ◽  
Wilcoxon Test ◽  
Primary Control ◽  
Control Activity ◽  
Processing Data ◽  
Standard Operating ◽  
Before And After ◽  
Tax Audit ◽  
Sample Testing

This study is aimed to determine the procedures for monitoring the internal control over the implementation of a tax audit in the Padang Satu Small Taxpayer Office conducted by the Internal Compliance Unit (ICU) and to see the changes or differences in the level of compliance on the implementation of a tax audit ( special inspection ) in the Padang Satu Small Taxpayer Office before and afther the establishment of the Internal Compliance Unit ( ICU ). Sample testing was the tax audit report ( LHP ) on examination of specific criteria Padang Satu Small Taxpayer Office, published from 2011 to 2013. Data were analyzed by using flowchart technique to determine the procedures and internal control monitoring SOP. Processing data used the Wilcoxon test on the percentage of the level of compliance before and after the CIU formed which was obtained from testing checklists primary control ( DUPU ). The results shown that the internal monitoring control activity which was conducted by the ICU appropriate with SOP number KPP050-0037 and there were significant differences between the level of tax compliance inspection before and after the ICU was farmed. Changes towards the positive were on 10 indicators of primary control that have been implemented by the ICU from 2013 unti 2015 can ensure that functional tax impectors in conducting tax audits in accordance with the rules and standard operating procedures that apply.

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