scholarly journals IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA

2018 ◽  
Vol 3 (02) ◽  
pp. 55
Author(s):  
Riris Rotua Sitorus
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance ◽  
Exogenous Variable ◽  
Endogenous Variable ◽  
Tax Administration ◽  
Exogenous Variables

This study provides empirical evidence on the effect of modernization of tax administration and  awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of  tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers 

scholarly journals Era Baru: Persepsi Mendasar Wajib Pajak terhadap Tingkat Kepatuhan Pajak

2019 ◽  
Vol 3 (2) ◽  
pp. 113
Author(s):  
Gandy Wahyu Maulana Zulma ◽  
Lutfi Lutfi ◽  
Muhammad Gowon
Keyword(s):  
Empirical Evidence ◽  
Quantitative Study ◽  
Tax Policy ◽  
Tax Compliance ◽  
Tax Administration ◽  
Tax Policies ◽  
Likert Scales ◽  
Positive Effect

The aim of this study to investigate empirical evidence about the fundamental perceptions of taxpayers related to tax administration and tax policy on tax compliance. This research is a quantitative study using a questionnaire in 5 Likert scales. The sample of observations in this study amounted to 110 respondents with different backgrounds. The results of this study indicate that there is a proven positive effect between the fundamental perceptions of taxpayers from administrative factors and tax policies on tax compliance. The higher the taxpayer's perception of the tax administration and government tax policy, the higher the taxpayer's motivation to comply with it.

scholarly journals Tax Compliance Decision Analysis: Audit Strategy, Audit Rate, Perceived Probability of Audit, and Taxpayer Ethics

2016 ◽  
Vol 8 (3) ◽  
pp. 11-21
Author(s):  
Meinarni Asnawi
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance ◽  
Laboratory Method ◽  
Random Group ◽  
Fixed Group ◽  
Multiple Treatment ◽  
Experimental Laboratory ◽  
Audit Strategy ◽  
Indirect Relationship ◽  
Perceived Probability

This study aims to provide empirical evidence that audit strategy, audit rate, perceived probability of audit and taxpayer ethics have impact on tax compliance. This Research employs the experimental laboratory method with multiple treatment design to refer behavioral change in tax compliance decision. 156 voluntary student participants were recruited from three major; accounting, management, and economics major. The participants grouped into random and fixed group adaptable with audit strategy treatment. Random selection is used to establish participant to each group. Audit rate treatment was classified in four audit level; uninformed audit rate, 10%, 20%, and finally 30%. Perceived probability of audit treatment; subjects determine the percentage of perceived audit. Furthermore taxpayer ethics treatment uses tax ethics film. The results provide empirical evidence that in the random group, strategy random audit, audit rate, perceived probability of audit and taxpayer ethics have significant relationship with tax compliance decision. Conversely, fixed group disprove that audit fixed strategy insignificantly with tax compliance decisions. Audit fixed strategy and audit rate have indirect relationship to tax compliance decision by perceived probability of audit. These results from both of group may suggest that taxpayers will increase the tax compliance decision when his possibility to be audited is high. Taxpayer ethics has significant impact on tax compliance decision at all audit level. Taxpayer ethics plays an important role of increased tax compliance decision. This study has implication for judgment theory to consider taxpayer ethics.

scholarly journals New horizons of tax administration

2020 ◽  
pp. 114-120
Author(s):  
Alyeksandr Dyemin
Keyword(s):  
21St Century ◽  
Financial Support ◽  
Tax Compliance ◽  
Basic Research ◽  
Tax Administration ◽  
New Horizons ◽  
Scientific Project ◽  
Tax Systems

The article analyzes new trends in tax administration, which are actively discussed by foreign experts. The author concludes that the tax systems of modern states are undergoing a serious transformation today, promptly and adequately responding to the challenges of the 21st century. Tax administration should be expressed not in the confrontation of taxpayers with tax authorities, but in their interaction and cooperation. The study was carried out with financial support from the Russian foundation for basic research in the framework of the scientific project no. 20-011-00080 “Tax Compliance and Legal Means of Its Support”.

scholarly journals Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance

2019 ◽  
Vol 21 (2) ◽  
pp. 68-81
Author(s):  
Kadek Pranetha Prananjaya ◽  
Niluh Putu Dian Rosalina Handayani Narsa
Keyword(s):  
Experimental Study ◽  
Empirical Evidence ◽  
Practical Implication ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Factorial Experiment ◽  
Experiment Method ◽  
Interaction Test

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.

The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam

2021 ◽  
pp. 111-134
Author(s):  
Vu Manh Hoai Nguyen ◽  
Van Thi Bich Nguyen ◽  
Dinh Nguyen-Cuu ◽  
Van Thi Thu Nguyen ◽  
Phuong Ly Ngoc ◽  
...  
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance

Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

2000 ◽  
Vol 53 (2) ◽  
pp. 229-252 ◽  
Author(s):  
Binh Tran-Nam ◽  
Chris Evans ◽  
Michael Walpole ◽  
Katherine Ritchie
Keyword(s):  
Empirical Evidence ◽  
Research Methodology ◽  
Tax Compliance ◽  
Compliance Costs

Tax Reforms and Tax Compliance: The Divergent Paths of Chile and Argentina

2003 ◽  
Vol 35 (3) ◽  
pp. 593-624 ◽  
Author(s):  
MARCELO S. BERGMAN
Keyword(s):  
Tax Reform ◽  
Tax Compliance ◽  
Comprehensive Approach ◽  
Tax Administration ◽  
Tax Reforms ◽  
Political Economic

This article compares the effects of tax reform on tax compliance in Argentina and Chile. After constructing three different comparative indexes of tax compliance, it proposes a comprehensive approach, which includes political, economic and sociological explanations to address the different behaviour of taxpayers in each country. It concludes that Chile was able to enhance better tax compliance because it has implemented a permanent, stable and rational policy that allowed for the development of an effective tax administration – a process never fully accomplished in Argentina. Tax reforms may enhance better compliance only after they reverse the entrenched evasion strategies of the taxpayers.

scholarly journals The tax compliance risk for bank payment transactions in the tax administration context in Vietnam

2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Dung Tien Vo
Keyword(s):  
Risk Management ◽  
Developing Countries ◽  
Tax Compliance ◽  
Tax Administration

The article provides the reference on tax compliance risk for bank transactions payments by businesses in the context of developing countries such as Vietnam, as tax departments are gradually modernizing the tax administration, the use of taxpayer data between tax department and banks are not good. The review of the materials examines the issues involved in the field of tax compliance risk management and to identify gaps in the study of a tax compliance risk.

scholarly journals Informal Sector Tax Compliance Issues and the Causality Nexus between Taxation and Economic Growth: Empirical Evidence from Ghana

2016 ◽  
Vol 07 (12) ◽  
pp. 1478-1497
Author(s):  
Bismark Ameyaw ◽  
Amos Oppong ◽  
Lucille Aba Abruquah ◽  
Eric Ashalley
Keyword(s):  
Economic Growth ◽  
Empirical Evidence ◽  
Informal Sector ◽  
Tax Compliance
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