Effect of taxation modernization on tax compliance

Sentanu, I Nyoman Wirya; Budiartha, Ketut

doi:10.21744/irjmis.v6n4.683

Cited by 25 publications

(32 citation statements)

References 5 publications

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“…According to previous researches related to taxpayers compliance, there are several factors that can make taxpayers comply with the applicable tax regulations, some of them are financial penalties, tax audits, tax awareness, and compliant intention (Budiartha & Ketut, 2019) ; (Arifin & Syafii, 2019); (Al-Maghrebi, Ahmad, & Palil, 2016); (Erani & Meiliana, 2016). This research is based on motivation that (1) taxpayer compliance in Indonesia is still low, (2) inconsistencies in the results of previous studies related to taxpayer compliance, and (3) this study refers to research abroad using Theory of Reasoned Action (TRA) and Attribution Theory that will be applied by taxpayer compliance in Indonesia.…”

Section: Literature Reviewmentioning

confidence: 99%

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

Rahmayanti

Sutrisno²,

Prihatiningtias³

2020

IJRBS

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This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

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Section: Literature Reviewmentioning

confidence: 99%

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

Rahmayanti

Sutrisno²,

Prihatiningtias³

2020

IJRBS

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“…Understanding the fairly severe sanctions outlined in tax regulations will make taxpayers comply with their obligations. The heavier sanctions that apply, the taxpayer will be more compliance (Sentanu & Budiartha, 2019;Seralurin & Ermawati, 2019).…”

Section: H2: Fiscus Services Have a Positive Effect On Taxpayer Compliancementioning

confidence: 99%

Effect of taxation knowledge, fiscus service, and tax sanctions on tax obligation compliance with tax amnesty as moderated variables

Septyana

Suprasto

2019

irjmis

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The purpose of this study was to determine the effect of tax knowledge, fiscus service, and tax sanctions on taxpayer compliance with tax amnesty as a moderating variable. This research was conducted at the North Badung Pratama Tax Service Office. The population is 65,550 taxpayers. The sample in this study used Convenience Sampling with the Slovin formula approach so that the number of studies numbered 100 people. The data analysis technique used is the MRA (Moderated Regression Analysis) analysis. The results showed that the knowledge of taxpayers had a positive and significant effect on taxpayer compliance. The fiscus service has a positive and significant impact on tax compliance. Sanctions have a positive and significant effect on taxpayer compliance. Tax amnesty reinforces the influence of taxpayer knowledge on taxpayer compliance. Tax amnesty strengthens the influence of the fiscus service on taxpayer compliance. Tax amnesty reinforces the effect of tax sanctions on tax compliance.

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“…4) Technology (X4) has a positive regression coefficient of 0.216, with a significance level of 0.038 which is less than α = 0.05. it shows that if the technology variable has increased with the assumption that other independent variables are constant, then the compliance of local taxpayers will also increase. (Ghozali, 2013;Sentanu & Budiartha, 2019). The model is said to be feasible if the F count is less than 0.05 (α = 5%).…”

Section: Multiple Linear Regression Analysismentioning

confidence: 99%

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

Masari

Suartana

2019

irjmis

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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.

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Effect of taxation modernization on tax compliance

Cited by 25 publications

References 5 publications

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

Effect of taxation knowledge, fiscus service, and tax sanctions on tax obligation compliance with tax amnesty as moderated variables

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

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