Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory

Abstract

This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered taxpayers at the Badung Regency Revenue Agency. The technique of determining the sample using purposive sampling. The population uses all hotel taxpayers, restaurants and entertainment taxpayers who have used online-based monitoring systems as many as 904 taxpayers and based on the criteria determined the number of samples is 90 taxpayers. Data analysis techniques were performed using multiple linear regression analysis techniques. The analysis shows that tax knowledge has a positive effect on compliance with local taxpayers. Quality of service has a positive effect on local taxpayer compliance. Tax examination has a positive effect on local taxpayer compliance. Technology has a positive effect on local taxpayer compliance.

The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers

“…This result indicates that tax compliance is improved when tax knowledge is higher. The literature shows that this result is similar to numerous previous studies such as those of Nyamwanza et al (2014), Palil (2010, Fauziati et al (2016), Masari and Suartana (2019) and Pertiwi et al (2020). Finally, it could be argued that the analysis confirmed the findings of many previous studies concerning the influence of tax knowledge on the behaviour of taxpayers.…”

“…Mckerchar and Hansford (2015) claimed that the absence of tax knowledge may lead to non-compliance either intentionally or unintentionally. In supporting these assertions, the studies of Manuputty and Sirait (2016), Masari and Suartana (2019), Oktaviani, Kurnia, Sunarto and Udin (2020) and Pertiwi, Iqbal and Baridwan (2020) confirmed that the relationship between tax knowledge and taxpayers' behaviour is significant. Alabede (2012) suggested that gaining tax knowledge is likely to improve taxpayers' compliance behaviour especially in developing countries.…”

The effectiveness of tax volunteers in increasing taxpayer compliance

“…The quality of service will provide a positive perspective for taxpayers so that they will be encouraged to comply with their tax obligations (Sania & Yudianto, 2018). The same thing was also stated in research conducted by (Damayanti & Handayani, 2018;Masari & Suartana, 2019;Hadiwijaya & Febrianty, 2019) which shows that there is a positive effect of service quality on taxpayer compliance.…”

Determinan Kepatuhan Wajib Pajak Hotel dan Restoran dengan Trust kepada Pemerintah sebagai Variabel Mediasi

“…Pemeriksaan pajak menjadi sangat penting pada penerapan self assessment system dalam sistem perpajakan di Kabupaten Badung. Sistem self assessment tidak akan ada artinya jika tidak diikuti dengan tindakan pengawasan berupa pemeriksaan dari fiskus sehingga menghasilkan keseimbangan berupa kepatuhan wajib pajak (Masari & Suartana, 2019). Pemeriksaan pajak dianggap sebagai salah satu faktor paling efektif yang dapat mencegah ketidakpatuhan pajak (Harelimana, 2018).…”

“…Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Pratiwi & Aryani (2019), Masari & Suartana (2019), dan Atarwaman (2020), menunjukkan bahwa kualitas pelayanan berpengaruh positif pada kepatuhan wajib pajak. Artinya citra baik yang ditampilkan oleh pihak fiskus dibarengi dengan teknologi yang memadai dan cepat menindaklanjuti keluhan yang disampaikan cenderung wajib pajak untuk patuh dalam memenuhi kewajiban perpajakannya.…”