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.

Analysis of the Theory of Cycle of Money

2020 ◽  
Vol 23 (2) ◽  
pp. 13-29
Author(s):  
Constantinos Challoumis
Keyword(s):  
Social Welfare ◽  
Tax Policy ◽  
Small And Medium Enterprises ◽  
Transfer Pricing ◽  
Well Being ◽  
Tax Policies ◽  
Know How ◽  
Medium Enterprises ◽  
Econometric Approach ◽  
Positive Effect

Abstract This study investigates the Theory of Cycle of Money. The concept of this theory is based on the distribution of money in an economy and shows that it is plausible to have a positive effect on an economy by the appropriate public and tax policy (when is applied the cycle of money). The dynamic of each economy is represented by the concept of the cycle of money. The multiple times that money is used and reused to a country’s economy, without getting out to external economies and banking systems, clarifies the robustness of this economy. Therefore, to this analysis are determined the appropriate tax policies in connection with the savings of the companies of controlled (the companies of transfer pricing administrate their taxation with the allocation of profits and losses to maximize their benefits) and uncontrolled transactions (the companies are not participating in allocations to administrate their profits and losses). This theory is based on the approach that small and medium enterprises must have lower taxes than larger and international companies that substitute the activities of these companies. Moreover, the only large economic units that should have low taxes are the factories and know-how technological companies. In that way, a society could achieve its best well-being standards, as this is a theory that completely sought social welfare. This article aims to clarify the Theory of Cycle of Money and its importance for the robustness of the economy, and the prosperity of the society and citizens. The current study applies the Q.E. method and its econometric approach.

scholarly journals Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital

2020 ◽  
Vol 1 (2) ◽  
pp. 119-125
Author(s):  
Redo Alpha Hernando ◽  
Dian Wahyudin
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Public Trust ◽  
Tax Administration ◽  
State Revenue ◽  
Optimal Tax ◽  
Descriptive Qualitative

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

scholarly journals Republic of Armenia

2020 ◽  
Vol 20 (45) ◽  
Author(s):  
Keyword(s):  
Tax Policy ◽  
Business Processes ◽  
Tax Compliance ◽  
The State ◽  
Policy Framework ◽  
Tax Administration ◽  
Compliance Management ◽  
State Revenue ◽  
Strategic Options ◽  
General Guidance

This mission advised on strategic options to enhance tax compliance in Armenia. It complements the March 2018 tax administration mission, which provided the State Revenue Committee (SRC) with general guidance to develop and implement a compliance improvement framework.1 At the request of the authorities, this report focuses on the specific issues which continue to hamper effective compliance management, including the tax policy framework and the SRC’s business processes.

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 SLIPPERY SLOPE FRAMEWORK: MOTIVASI PEMBAYARAN PAJAK DAN KEPATUHAN PAJAK

2021 ◽  
Vol 12 (1) ◽  
pp. 92-101
Author(s):  
Firda Ayu Amalia
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Slippery Slope ◽  
Study Results ◽  
Descriptive Approach ◽  
The Government ◽  
Tax Payments ◽  
Quantitative Descriptive ◽  
Positive Effect

The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves. This study uses a quantitative descriptive approach with data collection techniques in the form of questionnaires and interviews. The sample used was the UMKM actors in Batu's city with a purposive sampling technique. The study results provide empirical evidence that tax payment motivation has a positive effect on tax compliance. Furthermore, interviews with several MSME actors who became respondents stated that tax payments were based on the government's power. It can be said that the motivation for tax payments has not been based on the taxpayer's awareness. The research results are expected to provide advice to the government regarding policies or steps that should be taken to increase the trust (trust) of taxpayers on tax payments that have been made. If the trust is built, tax compliance can increase without coercion.

scholarly journals Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 288
Author(s):  
Gandy Wahyu Maulana Zulma
Keyword(s):  
Small And Medium Enterprises ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Tax Administration ◽  
Tax Rates ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to test the determinants of tax compliance in small and medium enterprises (MSMEs) empirically, by considering several aspects such as tax knowledge, tax administration, tax rates, and tax sanctions in influencing the compliance of MSME taxpayers in Indonesia. The population and sample in this study focus on businesses with a turnover of less than 4.8 billion, which are included in the MSME sector. A total of 154 questionnaires were collected and can be used for further analysis through a series of statistical tests. The results showed that tax knowledge, tax administration, and tax sanctions have a positive effect on tax compliance in Indonesia. These findings indicate that better knowledge of tax, tax administration, and enforcement of fair and transparent tax sanctions can improve tax compliance.

scholarly journals THE INFLUENCE OF APPLICATION OF MODERNIZATION IN TAXATION ADMINISTRATION SYSTEM TOWARD THE LEVEL OF TAX PAYER COMPLIANCE (Study of KPP Pratama Bantul Individual Tax Payers)

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Aji Fauzie ◽  
Dewi Kusuma Wardani
Keyword(s):  
Tax Compliance ◽  
Survey Method ◽  
Tax Administration ◽  
System Variable ◽  
Administration System ◽  
Significance Level ◽  
The Individual ◽  
System Variables ◽  
Tax Payers ◽  
Positive Effect

This study aimed to analyze the effect of the implementation of the modernization of the tax administration system of the level of compliance of individual taxpayers in the Tax OfficeBantul Yogyakarta. This study uses judgment sampling and survey method with a questionnaire to collect data. Respondents were sampled in this study is the individual taxpayer listed on the Tax Office Bantul Yogyakarta . Analysis of research data using simple regression with SPSS 16.0 Based on the analysis of the individual results of hypothesis testing shows that the t value for the modernization of the tax administration system variable (X) on tax compliance ( Y ) of 6.329 , mean t count > t table ( 6.329 > 1.991 ) , had a significance level of 0.000 for the level significance smaller than 0.05 , it means that this study shows the modernization of the tax administration system variables significant positive effect on tax compliance Keywords : Modernization of the system of tax administration , tax compliance, tax administration

scholarly journals The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 116
Author(s):  
Nur Sayidah ◽  
Sri Suryaningsum ◽  
Sri Luna Murdianingrum ◽  
Aminullah Assagaf ◽  
Hadi Sugiyanto
Keyword(s):  
Tax Compliance ◽  
Retributive Justice ◽  
Regression Coefficients ◽  
Significant Positive Effect ◽  
Likert Scales ◽  
Significance Level ◽  
Independent Variables ◽  
Tax Amnesty ◽  
Strongly Agree ◽  
Positive Effect

The purpose of this article is to examine the effect of perceptions of justice in tax amnesties on post-amnesty tax compliance. The independent variables employed were distributive justice, procedural justice, and retributive justice, and the dependent variable is tax compliance. Measurement of the variables was based on five Likert scales, from (1) Strongly Disagree to (5) Strongly Agree. The results of the multiple regression analysis of 133 questionnaire answers indicate that tax amnesty justice has a significant positive effect on post-amnesty tax compliance. The variables of tax justice that have a positive effect on tax compliance are procedural and retributive justice, with regression coefficients of 0.248 and 0.237 respectively, at a significance level of 0.00. A fairer tax amnesty policy will improve tax compliance after the amnesty period. The tax authorities need to make improvements to create a more equitable tax amnesty policy in the future.

scholarly journals Analysis of the Determinants of Tax Policy Compliance in Nigeria

2020 ◽  
Vol 10 (2) ◽  
pp. 34
Author(s):  
Robert Dibie ◽  
Raphael Dibie
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Positive Relationship ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Assessment System ◽  
Tax Administration ◽  
Strong Positive Correlation ◽  
Policy Compliance ◽  
Tax Laws

This paper examines the factors that determines tax policy compliance and the impediments to effective tax administration in Nigeria. The objectives are to: (a) determine if there is a relationship between knowledge of tax laws and compliance in Nigeria; and (b) if there is a positive relationship between corruption and tax compliance. The paper argues that taxpayers’ knowledge of Nigerian tax laws could positively influence citizens attitude and behavior towards compliance. The primary data were derived from interviews, and questionnaires. The conceptual frameworks are based on strategic and benchmark approaches, and principal agent model. The data analysis shows that there is a strong positive relationship between lack of tax knowledge, low level of education and tax compliance in Nigeria. The findings of this study also reveal that there is a strong positive correlation between corruption and tax evasion. The inadequate use of information technology in tax administration, and lack of government incentives as well as poor working condition have negative correlation with tax collection management. There is however significant relationship between inappropriate assessment system, poor economic situation in the country, and lower tax compliance rate in the country. Some benchmark strategic policy recommendations are provided on how to better implement tax compliance laws in Nigeria in the future.

scholarly journals PENGARUH PEMAHAMAN, KESADARAN, SOSIALISASI, DAN SANKSI TERHADAP KEPATUHAN PENGGUNAAN PEMBAYARAN PAJAK DENGAN ONLINE SYSTEM OLEH WAJIB PAJAK HOTEL DAN RESTORAN DI DAERAH KOTA YOGYAKARTA

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Inas Shofia Widiyati ◽  
Falikhatun Falikhatun
Keyword(s):  
Empirical Evidence ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Primary Data ◽  
Payment Systems ◽  
The Real ◽  
Online System ◽  
Analysis Methods ◽  
The City ◽  
Positive Effect

AbstrakPenelitian ini memiliki tujuan untuk mengetahui bukti empiris pengaruh pemahaman pajak, kesadaran pajak, sosialisasi dan sanksi terhadap kepatuhan penggunaan pembayaran pajak dengan online sistem oleh Wajib Pajak hotel dan restoran di Daerah Kota Yogyakarta. Populasi penelitian sebanyak 1077 Wajib Pajak dengan sampel 115. Data yang digunakan diolah dengan metode analisis deskriptif dan regresi linier berganda. Hasil dari penelitian ini adalah pemahaman pajak, kesadaran pajak, dan sanksi memiliki pengaruh positif terhadap kepatuhan pajak. Sementara itu, sosialisasi pajak tidak berpengaruh terhadap kepatuhan pajak. Keterbatasan dalam penelitian ini yaitu kuesioner yang uncontrollable, adanya responden yang tidak bersedia mengisi kuesioner dan instrument yang digunakan hanya kuesioner. Saran dalam penelitian ini yaitu sebaiknya Peneliti bertemu langsung dengan responden, menambah jumlah responden, dan melakukan melakukan observasi dan indepth interviewKata kunci : Kepatuhan Pajak, Pemahanam Pajak, Kesadaran Pajak, Sanksi Pajak, Sistem pajak OnlineAbstract This research aimed to get empirical evidence of the Effects of Understanding Tax, Tax Awareness, Socialization and Sanctions for Compliance with The Use of online Tax Payment Systems by Hotel and Restaurant Taxpayers in The City of Yogyakarta. This study uses primary data with a data population of 1077 with the acquisition of 115 samples. The data used is processed by descriptive analysis methods and multiple linier regression. The result of this study are tax understanding, tax awareness, and sanctions have a positive effect on tax compliance. While tax socialization has a not effect on tax compliance. The limmitations of this research of filling out the questionnaire that is uncontrollable, not all responden filled out the questionnaire and the instruents used in this research were only questionnaires. The suggestion in this research is to fill in the questionnaire to meet directly with the researcher, further research is expected to increasethe number of respondents, so that it can better reflect the real conditions in the field and the methods or tools used to collect data not only using questionnaires but also to conduct observations and indepth interviewsKeywords : Tax Compliance, Tax Understanding, Tax Awareness, Tax Sanctions, Online Tax SystemPenelitian ini memiliki tujuan untuk mengetahui bukti empiris pengaruh pemahaman pajak, kesadaran pajak, sosialisasi dan sanksi terhadap kepatuhan penggunaan pembayaran pajak dengan online sistem oleh Wajib Pajak hotel dan restoran di Daerah Kota Yogyakarta. Populasi penelitian sebanyak 1077 Wajib Pajak dengan sampel 115. Data yang digunakan diolah dengan metode analisis deskriptif dan regresi linier berganda. Hasil dari penelitian ini adalah pemahaman pajak, kesadaran pajak, dan sanksi memiliki pengaruh positif terhadap kepatuhan pajak. Sementara itu, sosialisasi pajak tidak berpengaruh terhadap kepatuhan pajak. Keterbatasan dalam penelitian ini yaitu kuesioner yang uncontrollable, adanya responden yang tidak bersedia mengisi kuesioner dan instrument yang digunakan hanya kuesioner. Saran dalam penelitian ini yaitu sebaiknya Peneliti bertemu langsung dengan responden, menambah jumlah responden, dan melakukan melakukan observasi dan indepth interview

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