scholarly journals Why Is Tax Knowledge and Tax Understanding Important?

2019 ◽  
Vol 16 (2) ◽  
pp. 187
Author(s):  
Jeni Susyanti ◽  
Noor Shodiq Askandar
Keyword(s):  
Low Income ◽  
Crucial Role ◽  
Income Tax ◽  
Quantitative Method ◽  
Tax Compliance ◽  
Secondary Data ◽  
Business Owners ◽  
Compliance Level ◽  
Level Of Understanding ◽  
Positive Effect

Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward tax compliance. It means that an increase in tax knowledge and tax understanding level can lead to an increase of tax compliance level. Although this study succeeded to prove the effect between variables, the results of secondary data indicate that many MSME owners are still confused in implementing tax regulations, PP-23/2018. 

scholarly journals Examining the Impact of PP 23/2018 policy through the Tax Compliance Factor of Tanah Abang Traders

2021 ◽  
Vol 11 (1) ◽  
pp. 68
Author(s):  
Wardinto P ◽  
Gunadi .
Keyword(s):  
Quantitative Method ◽  
Tax Compliance ◽  
Tax Rates ◽  
Legal Certainty ◽  
Group Influence ◽  
Social Phenomena ◽  
Tax Rate ◽  
Compliance Behavior ◽  
The Impact ◽  
Positive Effect

This study aims to examine the factors that can affect tax compliance at Tanah Abang Market traders, which are the tax rate, perceived opportunity to evade, legal certainty, and group influence. This study uses a quantitative method with a positivism approach which examines social phenomena and captures the perceptions of MSEs actors on the determinants of tax compliance. The sample in this study were 154 MSEs respondents in Tanah Abang Market that were scope into Central Jakarta Regional Tax Office, both private individuals and corporate taxpayers. The results of the study revealed that the tax rate, perceived opportunity to evade, legal certainty, and group influence have a positive effect on tax compliance at Tanah Abang Market traders, but not significant only in the tax rate variable. This is very useful for the DGT authority and the Fiscal Policy Agency as policymakers that the reduction in tax rates does not affect the compliance behavior of MSEs traders and increase monitoring of compliance with MSEs taxpayers through derivative regulations on the implementation of supervision of MSEs taxpayers. 

scholarly journals FAKTOR-FAKTOR YANG MEMBERIKAN KONTRIBUSI TERHADAP KEPATUHAN WAJIB PAJAK OJEK ONLINE (OJOL) DI JAKARTA

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Theressa Meiyanti ◽  
Mulyani Mulyani
Keyword(s):  
Hypothesis Testing ◽  
Tax Compliance ◽  
The State ◽  
T Test ◽  
Motor Vehicles ◽  
Validity And Reliability ◽  
F Test ◽  
Compliance Level ◽  
Motorized Vehicles ◽  
Positive Effect

Tax is a mandatory contribution to the state that is owned by an individual or entity that is a force. Indonesian tax compliance level is still low shown by its low tax ratio. Motor Vehicles Tax is a tax on ownership or control of motorized vehicles. Taxpayer’s compliance is taxpayers' willingness to fulfill their tax obligations concerning regulations. This research used quantitative hypothesis testing. The data and information were retrieved from questionnaire results filled in by 100 Gojek taxpayer drivers. This research used the Likert scale, SPSS 20 software, Validity and Reliability, Classical Assumption Test, F-test, t-test, and R2 test. Therefore, it can be concluded that taxpayer’s knowledge and awareness have a positive effect on motorcycle taxpayer’s compliance. However, there is no evidence that the taxpayer’s level of income has effects on motorcycle taxpayer’s compliance.Keywords: Taxpayer Compliance, Taxpayer Awareness,  Taxpayer Knowledge, Taxpayer’s Level of Income

scholarly journals Income Tax and VAT Review as Evaluation of Tax Obligations

2020 ◽  
Vol 3 (2) ◽  
pp. 109-116
Author(s):  
I Kadek Yoga Sanjaya ◽  
◽  
I N Darmayasa ◽  
I N Mandia ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Secondary Data ◽  
Primary Data ◽  
General Description ◽  
Financial Reports ◽  
Contingent Liabilities ◽  
Object Based ◽  
International Assessment

This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a review of the income tax article 21, income tax article 23, income tax article 4 paragraph 2, income tax article 26, corporate income tax and VAT on foreign services. The conclusion of this research are (1) the condition of tax compliance on PT BCL was still classified as under comply both in accordance with national and international assessment standards; (2) contingent liabilities arise marked by a discrepancy between the value of the reported tax object and the value of the tax object based on the review until the delay in payment and reporting tax obligations.

scholarly journals PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Woro Setiyoningrum
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Independent Variables ◽  
Positive Effect

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax

scholarly journals Sunset Policy and its Effect on Tax Compliance: Case Study Indonesia

2018 ◽  
Vol 7 (3.25) ◽  
pp. 120
Author(s):  
Elsie Sylviana Kasim S.Sos. M.Si ◽  
Fitria Arianty S.Sos. M.Si ◽  
Yulial Hikmah S.Si. M.Si
Keyword(s):  
Moving Average ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Tax Amnesty ◽  
Compliance Level ◽  
Administrative Sanction ◽  
The Government ◽  
Long Term Impact

Indonesia has several times conducted Tax Amnesty as an effort to pursue the target of increasing tax revenue. One of the Tax Amnesty ever conducted by Indonesia is Sunset Policy which is giving the elimination of administrative sanction. It cannot be denied that Sunset Policy will result in an increase in tax compliance in the short term. This research will look at the long-term impact of Sunset Policy in Indonesia by using Seasonal Autoregressive Integrated Moving Average (SARIMA). The approach used by the authors in this study is a quantitative approach that is a descriptive analysis. The data obtained is secondary data in the form of monthly data receipt of Personal Income Tax from 2004 to 2012 which can be used as a review and researcher base to analyze the effect of Sunset Policy on tax compliance level in Indonesia. Based on the data processing, the results obtained that Sunset Policy affected tax compliance in the year of the issuance of Sunset Policy. However, in the following years after the Sunset Policy is no longer valid, the policy still has a significant effect on tax compliance. Post-Sunset Policy the government does not issue a special policy in order to enforce the law.  

scholarly journals Factors Affecting Personal Tax Compliance With Sanctions as Moderating Variables (Empirical Study at Primary KPP North Bekasi)

2021 ◽  
Vol 1 (2) ◽  
pp. 47-64
Author(s):  
Sri Mulyati ◽  
Hadri Mulya
Keyword(s):  
Social Sciences ◽  
Data Collection ◽  
Empirical Study ◽  
Quantitative Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Factors Affecting ◽  
Moderating Variables ◽  
The Social ◽  
Positive Effect

This research was conducted to examine the factors that influence individual taxpayer compliance with sanctions as a moderating variable. This research  was  conducted  at  the  Primary  Tax  Office  in  North  Bekasi.  Data collection techniques were carried out by distributing questionnaires as many as 170 respondents, but 5 respondents did not return the questionnaire and 165 respondents to the data conducted for the study. The  data  in this study  are primary  data  and  the  method used in  this research is quantitative method, using SPSS (Statistical Package for the Social Sciences version 22). The results of this study indicate that knowledge, tax awareness and tax environment have a positive effect on taxpayer compliance while sanctions as a moderating variable, it has no positive effect on taxpayer compliance.

scholarly journals Pengaruh Tarif Pajak dan Probabilitas Audit terhadap Kepatuhan Pajak Penghasilan (Studi Eksperimen Laboratorium)

2014 ◽  
Vol 5 (1) ◽  
Author(s):  
Lintje Kalangi
Keyword(s):  
Laboratory Experiment ◽  
Income Tax ◽  
Tax Compliance ◽  
Model Analysis ◽  
Tax Rates ◽  
Individual Income ◽  
Tax Rate ◽  
Compliance Behavior ◽  
Individual Income Tax ◽  
Positive Effect

The objective of this research  is to analyze   the effect of tax rates, and the probability of audit on individual income tax compliance.This research is an explanatory  research, which done through  laboratory experiment, to explain the casual   relationships (causality)  between variables. Participants of  this experiment  consit of 30  students Master of Accounting and Accounting Professional  Program at Faculty of Economics, Sam Ratulangi University, Manado. The model analysis was of the research  using Normal Censored Tobit ).The results indicate that: (1)  tax rate has  positive effect on tax compliance behavior. (2) probability of audit has   positive effect on compliance tax and changes in probability  of audit level has different effect   on compliance tax.

scholarly journals Pengaruh Jumlah Wajib Pajak Terdaftar, Tingkat Kepatuhan Menyampaikan SPT dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Tegal

2018 ◽  
Vol 10 (1) ◽  
pp. 107-117
Author(s):  
Meida Nurul Azizah ◽  
Sumarno ◽  
Abdulloh Mubarok
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Method ◽  
Income Tax ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Compliance Level ◽  
Spss Software

The effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. Faculty of Economic and Bussines University Of Pancasakti Tegal 2018. The purpose of this research was to determine the effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. The data analysis technique used for this research is descriptive and quantitative approach. The research used secondary data and more focused on the realization statements Number of registered taxpayers, compliance level in delivering SPT, tax audits and income tax receipts research sample that is the period of 2015-2017. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linier regression analysis. The result showed that the number of registered taxpayers has a positive and significant impact on income tax receipts. However compliance level in delivering SPT and tax audits not impact on income tax receipts.

scholarly journals Faktor-Fator yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara

2018 ◽  
pp. 1277
Author(s):  
Gek Ayu Putu Intan Permata Dewi ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Empirical Evidence ◽  
Random Sampling ◽  
Sampling Technique ◽  
Independent Variables ◽  
Compliance Level ◽  
Negative Effect ◽  
Level Of Understanding ◽  
Positive Effect

This study consists of 4 independent variables namely the level of understanding of taxpayers, tax sanctions, taxpayer environment, and taxpayer awareness. While the dependent variable is the level of taxpayer compliance. The purpose of the study is to obtain empirical evidence of the influence of the level of understanding of taxpayers, tax penalties, taxpayer environment, and taxpayer awareness at the level of individual taxpayer compliance. The study was conducted at Tax Office Pratama Badung Utara. Samples obtained as many as 100 respondents based on random sampling technique that is taking the respondents randomly.The analysisstechnique is used multiple linearrregression analysis. The resultsoof this study indicateethat the influence of the level of understanding taxpayers haveaaa positive effect on taxpayer complianceelevel. Taxation sanctions, taxpayer environment, and taxpayeraawareness have a negative effect on taxpayer compliance level. Keywords:understanding of taxpayers, taxation sanctions, environmental taxpayers, taxpayer awareness and taxpayer compliance.

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