Personal tax compliance

2020 ◽  
pp. 270-278
Author(s):  
Jonathan Farrar ◽  
Dawn W. Massey ◽  
Linda Thorne
Keyword(s):  
Tax Compliance ◽  
Personal Tax

scholarly journals THE INFLUENCE OF TAX AMNESTY ON NON EMPLOYEES PERSONAL TAX COMPLIANCE COMPLIANCE

2020 ◽  
Vol 3 (2) ◽  
pp. 153-162
Author(s):  
Leny Dwi Nurmala ◽  
Ramdhan Kasim ◽  
Nurmin K Martam
Keyword(s):  
Research Methodology ◽  
Applied Research ◽  
Tax Compliance ◽  
Tax Amnesty ◽  
Directorate General ◽  
Personal Tax

AbstractThe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo “ The purpose of this study is to knowthe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo. The methodology applied research methodology descriptive quantitative. In this study the authors concluded that there was a policy tax amnesty issued by directorate general of taxation impact positive and significant impact on compliance taxpayers individual non employees in KPP Pratama Gorontalo.Keywords: tax amnesty; taxpayer complianceAbstrakPengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo “Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi karyawan di KPP Pratama Gorontalo. Metodologi yang digunakan adalah metodologi penelitian deskriptif kuantitatif. Dalam penelitian ini penulis menyimpulkan bahwa terdapat kebijakan tax amnesty yang dikeluarkan oleh direktorat jenderal dampak perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo.Kata kunci: kepatuhan wajib pajak; pengampunan pajak

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 PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK, DAN SENSUS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI YANG MEMILIKI USAHA

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Sochi Rusmawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Tax Compliance ◽  
Predictive Ability ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Independent Variables ◽  
Analysis Technique ◽  
Direct Question ◽  
National Tax ◽  
Business Person ◽  
Personal Tax

This study was conducted to verify the effect of understanding the taxpayer, tax penalties, and the national tax census of the personal tax compliance have a business. This study uses the dependent variable is the personal tax compliance have a business and independent variables that is an understanding of the taxpayer, tax penalties, and the national tax census. The sampling technique used was simple random sampling technique to 50 individual taxpayers who have a business located in Sinduadi, Mlati, Sleman. Data collection procedures by submitting the form of a direct question questionnaire and interviews with personal taxpayers who have a business. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the result indicate that the variable understanding of the taxpayer, tax penalties, and the national tax census proved significant simultaneous effect on tax compliance has a business person. Predictive ability of these three variables on tax compliance shows the independent variables can explain the variation in the dependent variable of 72.3% and the rest is explained by other variables. Keywords: understanding taxes, tax penalties, tax census and tax compliance

scholarly journals DETERMINANT OF PERSONAL TAX COMPLIANCE IN INDONESIA

2019 ◽  
Vol 7 (6) ◽  
pp. 362-372
Author(s):  
Yulianto Yulianto ◽  
Feni Rosalia ◽  
Dewi Brima Atika ◽  
Alamsyah Alamsyah
Keyword(s):  
Logistic Regression ◽  
Negative Relationship ◽  
Tax Compliance ◽  
Education Level ◽  
Rand Corporation ◽  
Access To Higher Education ◽  
Electoral Participation ◽  
Independent Variables ◽  
Household Members ◽  
Personal Tax

Purpose of the study: This article aims to analyze the effect of eight independent variables (happiness, level of welfare, electoral participation, sex, age, marital status, type of residence, and level education) on tax compliance in Indonesia. Methodology: The cross-sectional study data came from the 5th wave of the Indonesian Family Life Survey (IFLS 5) produced by Rand Corporation, Ltd, United States, in 2014-2015. The total sample of IFLS 5 reached 16,204 households and 50,418 individuals as household members. IFLS 5 respondents are household heads, spouses of heads household, and household members aged 15 years old or older who can provide information about the characteristics of household members. This article applies logistic regression using STATA 15 to analyze the IFLS 5. Main Findings: The result of logistic regression shows that of the eight independent variables identified as predictors of tax compliance (Y), only five independent variables (p<0.01) significant affect tax compliance (Y) with a contribution as much as 128.1% (electoral participation/X8), 61.1% (welfare/X2), 54% (happiness/X1), -37% (age/X3), 17.9% (education level/X7). Among these five independent variables, only the age (X3) has a negative relationship with tax compliance (Y), while the other independent variables have a positive relationship. This final model can explain tax compliance (Y) of 0.0275 or 3% significantly, X2 (5) = 459.46, p<0.01. Applications of this study: This article recommends that the government intervene in various sectors of social development, increase tax literacy, expand access to higher education, and improve the quality of the democratization process to increase tax compliance in Indonesia. Novelty/originality of this study: This article brings new evidence on the relationship between happiness, welfare, electoral participation, age, and education level on personal tax compliance.

scholarly journals A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness

2018 ◽  
Vol 64 (1) ◽  
pp. 41-47
Author(s):  
Aleksandra Vehovar ◽  
Damijan Mumel ◽  
Lidija Hauptman
Keyword(s):  
Conceptual Model ◽  
Tax Evasion ◽  
Personal Values ◽  
Tax Compliance ◽  
Theoretical Research ◽  
Two Dimensional ◽  
Tax System ◽  
Circular Design ◽  
The Relationship ◽  
Personal Tax

Abstract The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

2017 ◽  
Vol 4 (2) ◽  
pp. 169-180
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N
Keyword(s):  
Organizational Climate ◽  
Tax Compliance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Parametric Test ◽  
Tax Corruption ◽  
Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

TANGGAPAN WAJIB PAJAK TERHADAP KUALITAS PELAYANAN DILIHAT DARI TINGKAT KEPENTINGAN DAN KINERJA PADA KANTOR PELAYANAN PAJAK KOTA BOGOR

2018 ◽  
Vol 2 (01) ◽  
pp. 14
Author(s):  
Eddy Supardi
Keyword(s):  
Performance Analysis ◽  
Service Quality ◽  
Descriptive Analysis ◽  
Good Work ◽  
Satisfaction Level ◽  
Quality Service ◽  
Analysis Method ◽  
And Performance ◽  
Personal Tax

The Tax Payer obidience in fulfiling their taxation obligation will be influenced a lot by the satisfaction level toward the service fiscus. The aim of this observation is to know the response of Tax Payer toward service quality through importance and performance. The population which become the object of this observation is the personal Tax Payer registered in Bogor Tax Service Office and the number of respondents taken as the sample are 100 respondents with Slovin formula. The analysis method used is descriptive analysis and importance-performance analysis.   The result of this observation will be able to be used as one of the input to Bogor Tax Service Office in improving the quality service and for the following observation, especially those who take the same object as the observation in order to improve the quality service to the Tax Payer based on the service of its working way which is felt less. Otherwise it is important for The Tax Payer, maintaining the good work or balancing the service quality based on the working way which is evaluated less important by The Taxe Payer, but has been done reasonably well or very well by The Service Office

Tax Compliance

2014 ◽  
Vol 43 (5) ◽  
pp. 270-273
Author(s):  
Stefan Greil ◽  
Sven Kiesow
Keyword(s):  
Tax Compliance

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

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