Determinants of personal tax compliance

The largest state revenue comes from taxes. Even though the number of taxpayers is increasing from year to year, the tax revenue in Indonesia is still relatively low, since taxpayer compliance is still low. This study aims to determine the factors that influence individual taxpayer compliance in paying taxes at Jepara, Indonesia. The study uses a quantitative approach with a population of individual taxpayers who are registered at the tax office of Jepara, Indonesia. The number of samples is obtained by 100 respondents using the Slovin formula. The sampling technique was a convenience sampling technique. The data analysis method used is multiple regression analysis and Moderated Regression Analysis (MRA). Based on the test, it is found that the quality of tax authorities service, understanding and knowledge of taxation, tax sanctions, tax socialization, taxpayer awareness and perceptions of tax effectiveness have an influence on taxpayer compliance. In addition, the employment status of Civil Servants is more compliant in paying taxes since their income tax has been routinely deducted by the employer on the paid income.

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Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p07 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1699

Author(s):

Ni Luh Putu Dian Patni Lhoka ◽

I Made Sukartha

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Tax Revenue ◽

Analysis Method ◽

State Revenue ◽

Positive Effect

Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was conducted at KPP Pratama Tabanan using a sample of 390 non-employee taxpayers who were determined using the nonprobability sampling method with accidental sampling technique. The data analysis method used in this study is multiple linear regression analysis. The results found that, e-SPT, sanctions, socialization, tax knowledge, and morality had a positive effect on the tax compliance of non-employee individuals registered at the KPP Pratama Tabanan. Keywords: E-SPT; Sanctions; Socialization; Taxation Knowledge; Morality; Taxpayer Compliance.

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KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

Jurnal Akuntansi ◽

10.24912/ja.v21i2.201 ◽

2017 ◽

Vol 21 (2) ◽

pp. 318

Author(s):

Rachmawati Meita Oktaviani ◽

Pancawati Hardiningsih ◽

Ceacilia Srimindari

Keyword(s):

Income Tax ◽

Tax Compliance ◽

Sampling Technique ◽

Survey Method ◽

Tax Revenue ◽

Factors Affecting ◽

Independent Variables ◽

Tax Revenues ◽

The Relationship ◽

Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

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PENGARUH SANKSI, KESADARAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KABUPATEN KERINCI

Jurnal Benefita ◽

10.22216/jbe.v5i2.5168 ◽

2020 ◽

Vol 5 (2) ◽

pp. 252

Author(s):

Vivi Herlina

Keyword(s):

Regression Analysis ◽

Service Quality ◽

Hypothesis Testing ◽

Multiple Regression Analysis ◽

Property Tax ◽

Tax Compliance ◽

Analysis Method ◽

Independent Variables ◽

Result Analysis

Tax is very useful for the development of a county. This study aimed to determine the Effect of Sanctions, Tax Awareness and Quality of Taxpayer Services on Property Tax Compliance, the case studies Kab. Kerinci. The number of samples determined was 128 respondents. The independent variables were sanctions, tax awareness and service quality of taxpayers and the dependent variable was Property tax compliance. The analysis method used multiple regression analysis, including determination coefficient and hypothesis testing. The result analysis shows that Sanctions variable affects the taxpayer compliance by 0.421 (42.1%), Tax Awareness affects the taxpayer Compliance by 0.195 (19.0%), and the Quality of Taxpayer Services has an influence magnitude of 0.250 (25.0 %). Pajak sangat berguna bagi pembangunan suatu daerah. Penelitian ini bertujuan untuk mengetahui Pengaruh Sanksi, Kesadaran Perpajakan dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan khususnya pada daerah Kab. Kerinci. Jumlah sampel yang ditetapkan sebanyak 128 responden. Sebagai variabel independen, yaitu sanksi, kesadaran perpajakan dan kualitas pelayanan wajib pajak. Selanjutnya, variabel dependennya adalah kepatuhan Wajib Pajak Bumi dan Bangunan. Metode analisis yang digunakan adalah analisis regeresi linier berganda meliputi, koefisien determinasi dan pengujian hipotesis. Dari hasil analisis dapat diketahui bahwa variabel Sanksi mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,421 (42.1%), Kesadaran Perpajakan mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,195 (19.0%), dan Kualitas Pelayanan Wajib Pajak memiliki besaran pengaruh sebesar 0,250 (25.0%).

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PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA CIBINONG

JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) ◽

10.34203/jimfe.v1i1.450 ◽

2015 ◽

Vol 1 (1) ◽

pp. 25-31

Author(s):

Patar Simamora ◽

Deni Suryaman

Keyword(s):

Income Tax ◽

Descriptive Analysis ◽

Personal Income ◽

Tax Revenue ◽

Analysis Method ◽

Personal Income Tax ◽

State Revenue ◽

Tax Returns ◽

The Individual ◽

Income Tax Revenue

ABSTRACTTax is one source of state revenue is used to finance the household of the State and individual taxpayerswho have responsible as a taxpayer who will increase the number of admissions personal income tax, butit does not increase the acceptance of personal income tax, when in reality the level of complianceindividual taxpayers still perceived remains low during this time. The goals to be achieved is to determinethe Effect of Individual Taxpayer Compliance on the Personal Income Tax Revenue on KPP PratamaCibinong. The method I use is descriptive analysis method which defines Effect of Individual TaxpayerCompliance to the Personal Income Tax Revenue on KPP Pratama Cibinong. Based on the research thathas been done, the writer can conclude that the level of the individual taxpayer Kepatuihan effect onPersonal Income Tax Revenue In KPP Pratama Cibinong.Keywords: Level of Compliance, TIN Registered, submission of tax returns, Payment of Tax, Tax ReceiptsOP.

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Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p30 ◽

2019 ◽

Vol 28 (3) ◽

pp. 2110

Author(s):

Made Okvan Dwi Purwadi ◽

Putu Ery Setiawan

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Tax Revenue ◽

The South ◽

Convenience Sampling

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office. Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.

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Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu

Indonesia Accounting Journal ◽

10.32400/iaj.27712 ◽

2020 ◽

Vol 2 (2) ◽

pp. 66

Author(s):

Giroth Jessica Roulani ◽

Lintje Kalangi ◽

Sherly Pinatik

Keyword(s):

Sampling Method ◽

Great Influence ◽

National Development ◽

Sampling Technique ◽

Tax Revenue ◽

Analysis Method ◽

Tax Collection ◽

Identification Number ◽

State Revenue ◽

Tax Audit

Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.

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Pengaruh Tingkat Pemahaman Pajak, Kualitas Pelayanan Publik, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di DKI Jakarta (Studi Kasus Pengendara Ojek Online)

Jurnal Akuntansi ◽

10.46806/ja.v7i2.493 ◽

2019 ◽

Vol 7 (2) ◽

Author(s):

Cindy Apriani Chandra, Rizka Indri Arfianti

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Motor Vehicle ◽

Tax Compliance ◽

Test Method ◽

Motor Vehicles ◽

Reliability Test ◽

Analysis Method ◽

Validity And Reliability

Motor Vehicle Tax is a motor vehicle that can be used for two-wheeled motor vehicles or more. Based on data obtained from the DKI Jakarta Regional Tax and Retribution Agency, the plan for the acceptance of Vehicle Tax is expected to be higher every year, but at the time of the realization of the DKI Jakarta Provincial Motor Vehicle Tax receipts the discrepancy between the plan and the realization. The purpose of this research are To know if understanding of taxation, the quality of public tax, and tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers. This research uses multiple regression analysis method. Data and information obtained from the questionnaires filled out by 100 respondents who works as ojek online driver in DKI Jakarta. The test method is performed using Likert Scale; Software SPSS 20; Validity and Reliability Test; F Test; t Test; R2 Test and the classical Assumption Test. The results of this study indicate that (1) There is no enough evidence that the understanding of taxation effects tax compliance of two-wheeled motor vehicle taxpayers. (2) There is evidence that the quality of public tax services affects tax compliance of two-wheeled motor vehicle taxpayers. (3) There is no evidence tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers.Keywords: Understanding of Taxation, The Quality of Public Tax Services, Tax Penalties, Tax Compliance

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ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) ◽

10.33884/jimupb.v8i2.1902 ◽

2020 ◽

Vol 8 (2) ◽

pp. 92

Author(s):

Baru Harahap ◽

Syahril Effendi

Keyword(s):

Regression Analysis ◽

Significant Relationship ◽

Descriptive Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Tax Revenue ◽

Analysis Method ◽

Local Revenue ◽

Tax Levies ◽

The City

This study aims to find answers to the level of advertisement tax collection performance in the city of Batam, and its contribution to local tax revenue. This research applies a descriptive analysis method, The object of this study is Batam City. The sampling technique used is non-probability sampling, that is the technique of determining the sample using certain considerations or by using financial statements from 2015 to 2019. The results of hypothesis testing using multiple regression analysis methods show that the performance of the collection and retribution of advertisement tax levies on Batam City Dispenda has a significant effect on the local revenue. While partially the performance of collection on the Batam City Dispenda has a significant relationship to the original revenue of the region, however, advertisement tax levies have a significant effect on the region's original revenue on the Batam City.

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Ekstensifikasi Dan Kepatuhan Wajib Pajak Menyampaikan Surat Pemberitahuan Terhadap Penerimaan PPh Pasal 21

Jurnal Ekonomi ◽

10.24912/je.v24i3.605 ◽

2020 ◽

Vol 24 (3) ◽

pp. 383

Author(s):

Dian Sulistyorini Wulandari, Edi Tri Wibowo

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Regression Model ◽

Income Tax ◽

Linear Regression Analysis ◽

Secondary Data ◽

Tax Revenue ◽

Analysis Method ◽

Income Tax Revenue

This study aims to determine whether there is an effect of tax extensification and level of compliance partially or simultaneously to the level of income tax revenue. This study uses secondary data obtained from the Primary Tax Office (KPP) Cibitung and the Central Statistics Agency (BPS) of Bekasi Regency. The data analysis method used is the classical assumption test and hypothesis testing. The statistical method used is linear linear regression analysis. The results show that partially tax extensification and the level of taxpayer compliance do not affect the level of income tax revenue. The results of simultaneous tax extensification and the level of taxpayer compliance do not affect the level of income tax revenue. Tax extensification and the level of compliance affect the level of income tax revenue by 25,7 %. While the remaining 74,3 % is influenced by other variables that are not explained in the regression model.

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Pengaruh Religiusitas dan Gender terhadap Kepatuhan Wajib Pajak Orang Pribadi

Akuntabilitas ◽

10.15408/akt.v14i1.19330 ◽

2021 ◽

Vol 14 (1) ◽

pp. 89-100

Author(s):

Frista Frista ◽

Umi Murtini ◽

Kenny Fernando ◽

Fellinne Pirenne Kusdiono

Keyword(s):

Regression Analysis ◽

Sampling Methods ◽

Descriptive Analysis ◽

Tax Compliance ◽

Religious Communities ◽

Low Level ◽

State Revenue ◽

Convenience Sampling ◽

And Gender ◽

Positive Effect

One of the problems faced by Indonesia is the low level of the tax ratio. In order to increase state revenue from the tax sector, efforts should be made to increase voluntary tax compliance. This study aims to examine the effect of religiosity and gender on tax compliance. The method used is quantitative “mix methods” using regression analysis and descriptive analysis of the questionnaire obtained through “convenience sampling methods”. The results showed that religiosity and gender had a positive effect on tax compliance. The higher the level of religiosity, the level of taxpayer compliance will also increase. This research contributes to providing input to tax authorities to increase tax awareness through outreach in religious communities by involving women.

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