Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Lallo, Annas

doi:10.14738/assrj.61.5963

Cited by 4 publications

(2 citation statements)

References 29 publications

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“…So, it can be concluded that the taxpayer's awareness reinforces the positive influence of tax audits on taxpayer compliance, and based on these statistical results it can be concluded that the tenth hypothesis is accepted, which shows a statistical t value of 2.160 greater than the value (t> 1.96). This research in line with the research ofLisa, 2018;Dwi, 2017;Lallo, 2019;Situmorang, 2019; Al-Maghrebi et all, 2016.…”

supporting

confidence: 89%

Tax Compliance With Taxpayer Awareness as an Intervening Variable

Idrus

Lalo

Tenreng

et al. 2020

HSSR

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Purpose of the study: This research explores the role of taxpayer awareness as an intervening variable in analyzing the effect of tax penalties and tax audits on taxpayer compliance. Methodology: The Research to use a purposive sampling method with the type of sample selection based on consideration the judgment sampling. Main Findings: The results of the SmartPLS Version 3.0 test provide evidence that tax penalties and tax audits carried out by professional auditors proved to be able to increase taxpayer compliance in paying their taxes in a timely manner. Applications of this study: The population of this study is individual taxpayers who carry out free work recorded at Tax Offices (KPP) Pratama Makassar (KPP Pratama Makassar Utara, KPP Pratama Selatan, and KPP Pratama Makassar Barat). whose status is still active, until January 2017 there were 234,104 effective taxpayers. Novelty/Originality of this study: The nationalism of the people as citizens and as high taxpayers creates a high sense of tax awareness that has an impact on their high compliance in paying taxes.

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supporting

confidence: 89%

Tax Compliance With Taxpayer Awareness as an Intervening Variable

Idrus

Lalo

Tenreng

et al. 2020

HSSR

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“…Nhân tố thể chế đóng một vai trò quan trọng trong việc thách thức các quyết định tuân thủ thuế của NNT thông qua tính răn đe và trừng phạt, tính hiệu quả của chính sách thuế, đơn giản hóa công tác thuế bằng các quy trình, thủ tục mới; cung cấp các công tác tư vấn, hỗ trợ người nộp thuế; giải quyết khiếu nại kịp thời, chính đáng và dịch vụ hiệu quả cho NNT (Lalo, 2019).…”

Section: Mô Hình Nghiên Cứu đề Xuấtunclassified

Các nhân tố tác động đến việc tuân thủ thuế từ quan điểm của cơ quan quản lý thuế

Hạnh¹,

Thụy²

2022

HCMCOUJS

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Mục đích chính của nghiên cứu nhằm xác định các nhân tố và thang đo cho các nhân tố tác động đến tuân thủ thuế của doanh nghiệp từ quan điểm của cơ quan quản lý thuế. Bằng phương pháp nghiên cứu hỗn hợp, kết hợp tuần tự phương pháp nghiên cứu định tính và phương pháp nghiên cứu định lượng, kết quả cho thấy có bốn nhân tố có ý nghĩa thống kê tác động thuận chiều đến nhân tố Tuân Thủ Thuế (TTT), mức độ tác động từ cao đến thấp đó là: (i) Nhân tố kinh tế; (ii) Nhân tố xã hội; (iii) Nhân tố cá nhân; (iv) Nhân tố thể chế.

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Structural Equation Modeling: Taxpayer Compliance of Msmes in Kediri City

Tohari,

Ramadhani,

Muslih

et al. 2024

RGSA

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Purpose: The importance of SMEs in bolstering tax revenue streams, emphasizing their significance in the fiscal landscape of developing economies. The Objective to explore the relationships between tax incentives, tax services, tax sanctions, and tax morale on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in Kediri City Method: This study is designed to address the formulated issues and employs a causal research design. The analysis used for testing the model and hypotheses is Structural Equation Modeling (SEM) using the SmartPLS program. Parameter estimation within SEM-PLS is obtained through the following three stages of the iteration process: First Stage; determining weight estimate used to assign scores to latent variables, Second Stage; determining path estimate connecting latent variables and estimating loading between latent variables and their indicators, Third Stage; determining average estimates and parameter locations (regression constant values, intercept) for indicators and latent variables. Results and conclusions: The tax incentives, tax services, and tax sanctions had a significant and positive impact on tax compliance, but tax morale has a positive but not significant impact on tax compliance of MSMEs taxpayers in Kediri City. Research implications: The government-regulated tax incentives should be maintained. The measurable tax policy, specific socio-economic and cultural, strategies like educational campaigns, awareness initiatives, and the provision of quality public services should be considered to enhance the impact of tax morale on tax compliance. Business sustainability should be considered as well. Originality/value: Tax morale, as a critical aspect in achieving tax compliance, exhibits a less favorable response from MSMEs business actors in Kediri, Indonesia. Consequently, this necessitates further research design regarding tax morale to obtain better insights into the behaviors and beliefs of MSMEs business actors towards taxation.

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Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Cited by 4 publications

References 29 publications

Tax Compliance With Taxpayer Awareness as an Intervening Variable

Tax Compliance With Taxpayer Awareness as an Intervening Variable

Các nhân tố tác động đến việc tuân thủ thuế từ quan điểm của cơ quan quản lý thuế

Structural Equation Modeling: Taxpayer Compliance of Msmes in Kediri City

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