Model Kepatuhan Wajib Pajak (Studi pada Wajib  Pajak yang Melakukan Usaha di Kota Medan)

Dahrani, Dahrani; Sari, Maya; Saragih, Fitriani; Jufrizen, Jufrizen

doi:10.29040/jap.v21i02.1513

Cited by 7 publications

(6 citation statements)

References 9 publications

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“…Taxpayer compliance can be measured by understanding all provisions of tax laws and regulations, such as filling out forms completely and clearly, calculating the amount of tax payable correctly, paying and reporting tax payable on time. In taxation, we can give an understanding that tax compliance is obedience, submission, and compliance with and implementing tax provisions (Dahrani et al, 2021). Based on the above understanding, it can be concluded that taxpayer compliance is an attitude of a taxpayer's sense of responsibility and awareness as a citizen to always fulfill his tax obligations.…”

Section: Taxpayer Compliancementioning

confidence: 98%

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

Subekti,

Yuliana

2024

Owner

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This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions. The sample used in this research is the taxpayers in the City of Magelang with a total of 249 respondents. The research method in this study is a quantitative approach method and the data obtained from distributing questionnaires via Google form. Data processing was carried out using the SmartPLS application version 4.0.9.4 with the aim of testing the hypothesis. The results obtained in this study are tax knowledge, taxpayer awareness, and tax service quality have a positive effect on taxpayer compliance in paying motor vehicle taxes. Tax Knowledge can increase taxpayer compliance because the more taxpayers understand the purpose of taxes and how to pay taxes and sanctions when they do not pay taxes, the more taxpayers will be aware of paying taxes. Taxpayer awareness is a condition in which the taxpayer knows, understands and implements tax provisions voluntarily, so the higher the level of taxpayer awareness, the better so as to increase taxpayer compliance. Good quality tax services can create satisfaction and success in paying taxes so as to increase taxpayer compliance. Tax sanctions can also strengthen the relationship between tax knowledge, taxpayer awareness, quality of tax services on taxpayer compliance because the higher or heavier the tax sanctions, the higher the level of taxpayer compliance.

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Section: Taxpayer Compliancementioning

confidence: 98%

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

Subekti,

Yuliana

2024

Owner

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“…Kepatuhan wajib pajak berarti bahwa wajib pajak akan memenuhi kewajiban perpajakan dan melaksanakan perpajakannya secara sukarela atau kepatuhan berdasarkan paksaan (Darmayasa et al, 2020). Indikator kepatuhan wajib pajak (Dahrani et al, 2021) antara lain; Mendaftarkan diri; Menghitung pajak leh wajib pajak; Membayar pajak; Pelaporan dilakukan wajib pajak.…”

Section: Kepatuhan Wajib Pajakunclassified

Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi

Ristiyana,

Atichasari,

Indriani

2024

Owner

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This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance.

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“…Berbagai arahan juga telah dikeluarkan oleh Dirjen Pajak agar target penerimaan pemerintah dapat diwujudkan melalui penerimaan pajak. Langkah pemerintah meringankan beban ekonomi pelaku UKM di bidang perpajakan di masa pandemi Covid-19 adalah dengan memberikan insentif pajak yaitu pajak penghasilan (PPh) Final Ditanggung Pemerintah (DTP) (Jayani & Ridhoi, 2021). Melalui PMK Nomor 44/PMK.03/2020 telah diputuskan bahwa insentif pajak final yang semula diberikan untuk UMKM dengan besaran 0.5% kini mendapatkan insentif pajak PPh Final Ditanggung Pemerintah (DTP), maka para pelaku UMKM tidak perlu lagi menyetor dan tidak memotong atau memungut pajak bagi para pelaku UMKM.…”

Section: Pendahuluanunclassified

Religiusitas, Moral, Budaya Lingkungan Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19

Mukoffi

Himawan²,

Sulistyowati³

et al. 2023

j. inf. perpajak. akunt. keuang. n.a.

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Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.

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Model Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota Medan)

Cited by 7 publications

References 9 publications

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi

Religiusitas, Moral, Budaya Lingkungan Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19

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