scholarly journals PERCEPTION OF CORRUPTION, PERCEPTION OF TAX COMPLEXITY, AND FINANCIAL INFORMATION ACCESS: EXTENDING THE ANALYSIS OF THE SLIPPERY SLOPE FRAMEWORK

Scientax ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 265-277
Author(s):  
Mardhiah
Keyword(s):  
Mixed Methods Research ◽  
Information Access ◽  
Tax Compliance ◽  
Financial Information ◽  
Voluntary Compliance ◽  
Tax Complexity ◽  
Two Factors ◽  
Directorate General ◽  
Trust And Power ◽  
Relationship Of

Tax literature indicates perception of corruption and perception of tax complexity as tax compliance factors. Nevertheless, although the initial SSF theory suggests several tax compliance factors to have associations with trust in and power of tax authorities, none of the SSF studies pay their attention on these two factors. Therefore, based on survey questionnaires on 500 individual taxpayers in Jakarta, Indonesia, as well as interviews on several taxpayers and tax officers in the Directorate General of Taxes (DGT), this study is dedicated to elaborating the associations between these factors and trust and power and how the change in financial information access affects them. Mixed methods research was used through conducting a survey of individual taxpayers, and interviewing both individual taxpayers and tax officers. The results show that the factors are proven to have significant influence on trust in and power of the tax authorities, even though there is no significant association between perception of tax complexity and power. The results also confirm main SSF assumptions that trust leads to voluntary compliance while voluntary compliance positively affects overall tax compliance. Yet, the study fails to evidence the relationship of power to enforced compliance, while enforced compliance is found to negatively affects overall tax compliance.

The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

2021 ◽  
Vol 7 (2) ◽  
pp. 250
Author(s):  
Yusri Huzaimi Mat Jusoh ◽  
Farah Ahlami Mansor ◽  
Siti Noor Azmawaty Abd Razak ◽  
Wan Nurul Basirah Wan Mohamad Noor
Keyword(s):  
Tax Compliance ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Voluntary Compliance ◽  
Government Sector ◽  
Tax Complexity ◽  
The Relationship ◽  
Compliance Behaviour ◽  
Structured Questionnaire

This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout Malaysia. The data analysis from 152 completed responses revealed that tax knowledge, complexity and morale proved to have significant influences on the tax compliance behaviour among salaried group. The findings of this study not only contribute to literature in exploring determinants that encourage voluntary compliance among the taxpayers under the Self-Assessment System (SAS) in Malaysia, they also provide insights to the governing bodies and the tax authorities of the needs to improve the current tax policy and merangka strategic movement in improving tax literacy among the taxpayers. This present study, however, has limitations due to the use of closed questionnaires that might not capture further information completely on the understanding of tax regulations and the factors causing non-compliance.

STRATEGI DAN MEDIA KEHUMASAN DIREKTORAT JENDERAL PAJAK (DJP) DALAM RANGKA MENINGKATKAN KESADARAN PERPAJAKAN LEMBAGA JASA KEUANGAN (LJK)

2019 ◽  
Vol 3 (1) ◽  
pp. 45
Author(s):  
Gustia Ikra Negara ◽  
Rahmi Surya Dewi
Keyword(s):  
Public Relations ◽  
Financial Services ◽  
Qualitative Method ◽  
Financial Information ◽  
The Public ◽  
Information Law ◽  
Directorate General ◽  
Relationship Of ◽  
The Relationship ◽  
Public Relations Strategy

This study aims to examine how the Public Relations strategy of the Directorate General of Taxes (DGT) in disseminating the Financial Information Law to Financial Services Institusions (LJK). In other words, the relationship between tax authorities and LJK is ultimately beneficial for DGT to strengthen the taxation database and increase LJK tax awareness. This study used qualitative method, because in qualitative research it it very relevant to describe the findings of research concerning the relationship of DGT Public Relations with LJK. The result showed that in the dissemination and communication of information on the Financial Information Law, the DGT implemented a Public Relations strategy through communicators, messages and used selected media, so that the DGT could take steps in the socialization and education program for the financial services institution.  

scholarly journals THE IMPLEMENTATION OF AUTOMATIC EXCHANGE OF INFORMATION AS A TOOL TO TACKLE OFFSHORE TAX EVASION: AN EXPERIENCE FROM INDONESIA

Scientax ◽  
2020 ◽  
Vol 2 (1) ◽  
pp. 100-122
Author(s):  
Riska Marlinda Darmanti ◽  
Darmawan Mangkan
Keyword(s):  
Tax Evasion ◽  
Methodological Approach ◽  
Tax Compliance ◽  
Financial Information ◽  
International Taxation ◽  
Financial Assets ◽  
Net Worth ◽  
Exchange Of Information ◽  
Directorate General

Cross-border tax evasion has been a central issue in international taxation in recent years. The use of Offshore Financial Centres (OFCs) and low tax jurisdictions to facilitate the wealth of high net worth individuals has led to offshore tax evasion and has eroded the tax bases of countries. Meanwhile, international tax cooperation is emerging with the aim of enhancing tax transparency. One way to reach tax transparency is with the implementation of the exchange of information for tax purposes. The tax authorities have already implemented the exchange of information on request; however, this method is ineffective to fight against offshore tax evasion. The tax authorities must already obtain the evidence of their suspicion over the taxpayers; otherwise, their request may be denied as a ‘fishing expedition’. The demand for offshore financial information is obvious since it will enable tax authorities to oversee the level of offshore tax compliance. This study considers the importance of the Automatic Exchange of Information (AEOI) as a tool to access the resident’s financial information of residents who kept their financial assets in other jurisdictions with a case study in Indonesia. The financial information from other jurisdictions is fundamental for Indonesia because it can be used for analysis and law enforcement of taxpayers, especially those who previously saved money abroad and have not reported or paid the correct amount of tax. This paper recognizes that despite the benefits of the AEOI, the implementation of the AEOI in Indonesia is still facing challenges, although it has been two years since its first implementation. This study will follow a qualitative methodological approach with a detailed literature review and real experience in Indonesia. Finally, this article explores the current stage of implementing the AEOI in Indonesia and the challenges faced by Indonesia with some proposed solutions for the Directorate General of Taxes for the effective implementation of the AEOI in Indonesia.

scholarly journals KEBIJAKAN AKSES INFORMASI KEUANGAN TERHADAP PERILAKU WAJIB PAJAK DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Endah Purnama Sari ◽  
Erik Nugraha
Keyword(s):  
Research Method ◽  
Information Access ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Information ◽  
Access Policy ◽  
Analysis Technique ◽  
Directorate General ◽  
The Government ◽  
The Impact

ABSTRACT Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Compliance through Taxpayer Behavior that is equal to 29.4% and the rest 70.6% is another factor that is not examined. Keywords:              Financial Information Access Policy; Taxpayer Behavior;                                Taxpayer Compliance

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

Trust and Power as Determinants of Tax Compliance in Asia: A Cross-Country Analysis

2019 ◽  
Vol 12 (2) ◽  
pp. 49-66
Author(s):  
Abdulsalam Mas’ud ◽  
Nor Aziah Abdul Manaf ◽  
Natrah Saad
Keyword(s):  
Tax Compliance ◽  
Country Analysis ◽  
Cross Country ◽  
Trust And Power

scholarly journals Influence of Access To Finance On The Competitive Growth of SMEs in Lesotho.

2021 ◽  
Author(s):  
Donald Edes Osakpamwan Amadasun ◽  
Ashley T. Mutezo
Keyword(s):  
Financial Market ◽  
Developing Economies ◽  
Information Access ◽  
Support Service ◽  
Financial Information ◽  
Financial Policy ◽  
Competitive Growth ◽  
Access To Finance ◽  
Business Support ◽  
Funding Programs

Abstract Background: Access to finance is identified as one of the biggest problems faced by Small and Medium-Sized Enterprises (SMEs) in most developing economies. Consequently, access to finance has been identified as a dominant constraint facing the SMEs sector in Lesotho. This paper established the factors of access to finance that influence the competitive growth of the SME sector in Lesotho. The factors addressed include financial information access, bank and business support services, the structure of banks and collateral requirements by the financial sector. Findings: The results from our analysis indicated that there is a relationship between independent variables of financial information access, Bank and business support service, the structure of banks and the collateral requirement by commercial banks and such influence SMEs capacity to attain competitive growth in Lesotho. In addition, the results indicated that Basotho entrepreneurs and managers see the predictors as critical factors of access to finance that constrained most enterprises access to needed credit from banks and such influence SMEs capacity to attain competitive growth in Lesotho. Conclusions: The study concludes that access to finance significantly affect the competitive growth of SMEs in Lesotho. Thus, this study suggests that several specific and harmonized financial policy actions are needed in the Lesotho financial market to identify enabling policy that ease enterprises access to adequate funding programs. These funding programs should target improved financial schemes that are coordinated, competitive and directed towards SMEs access to finance; harmonized credit policy which guarantees a win-win for SMEs loan applicants and the financial market operators.

Tax Compliance Behavior

2016 ◽  
pp. 248-267 ◽  
Author(s):  
Larissa Batrancea ◽  
Anca Nichita ◽  
Ioan Batrancea ◽  
Erich Kirchler
Keyword(s):  
Cluster Analysis ◽  
High Power ◽  
Tax Compliance ◽  
Economic Market ◽  
International Assistance ◽  
Mena Countries ◽  
Compliance Behavior ◽  
Trust And Power ◽  
Fierce Competition ◽  
Gallup World Poll

The volatility of the global economic market and the fierce competition in attracting foreign investments have determined European and MENA authorities to reconsider interactions with taxpayers. Thus, benefitting from international assistance, authorities have started implementing tax strategies and models like co-operative compliance, horizontal monitoring, whistleblowing. This empirical investigation is grounded on the “slippery slope” framework that attempts to solve the “riddle of tax compliance” via trust in and power of authorities. The former is proxied by “Trust in national government” (Gallup World Poll), the latter by “Rule of law” (World Bank). The two-step cluster analysis run on 215 countries worldwide, including 35 from Europe, 12 from MENA, yielded four tax climates: trust and power high (T+P+), trust and power low (T-P-), trust high-power low (T+P-), trust low-power high (T-P+). While the majority of European countries are spread between T+P+ and T-P+, MENA countries generally belong to T-P-, demanding stability and efficiency in all major areas of the societies.

Model based design of antagonistic shape memory alloy spring devices

2018 ◽  
Vol 29 (12) ◽  
pp. 2619-2640 ◽  
Author(s):  
Efthymios Kolyvas ◽  
Anthony Tzes
Keyword(s):  
Shape Memory Alloy ◽  
Shape Memory ◽  
Model Based ◽  
Operational Profile ◽  
Time Work ◽  
Two Factors ◽  
Internal Forces ◽  
Actuation Scheme ◽  
Geometric Relationship ◽  
Relationship Of

Shape memory alloy actuated devices employing a network of antagonistic components can reach an equilibrium of the internal forces by multiple sets of individual force magnitudes. In networks of star topologies particularly, the actuators are placed radially with one end connected at a common node. The ability to produce multiple sets of force equilibria suggests then that similar motions of the common node correspond to different thermomechanical paths. Two factors linked to this behavior are examined in this work, namely the initial design of the antagonistic system and the operational profile used during actuation. A shape memory alloy model is initially constructed based on an elementary hysteresis operator to produce a direct representation of the shape memory alloy behavior in the force–deformation plane. This description enables the identification of the operating point for the actuator by the geometric relationship of these models. In the second part, the placement of the antagonists is guided by the model based on specifications on the range of the workspace and the internal forces. The antagonistic operation is finally compared, in terms of time, work produced, and energy consumption, for a bang-bang (minimum time controller for the actuator) and a bang-off-bang (minimum internal forces for the system) actuation scheme.

scholarly journals Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi

2019 ◽  
pp. 109
Author(s):  
Putu Devi Ayu Utari ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Tax Compliance ◽  
Risk Preference ◽  
The North ◽  
Analysis Technique ◽  
Minimum Number ◽  
Questionnaire Method ◽  
Relationship Of ◽  
The Relationship

Badung Utara, Badung Utara, Badung Utara. To find out whether the preference must be able to moderate the relationship between understanding of tax regulations on individual taxpayer regulations in the North Badung region. The minimum number of samples used in the study were 100 (one hundred) individual taxpayers at North Badung KPP Pratama. This study uses the accidential sampling method. The method of data collection uses the questionnaire method. The data analysis technique used is Moderated Regression Analysis (MRA). The results obtained related to understanding tax regulations, positive and significant to taxpayer obligations, as well as risk preferences can moderate the relationship of understanding tax regulations with taxpayer assistance. Keywords: Understanding of Taxes, Tax Compliance, Risk Preference.

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