Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Penerapan E-Filling,  Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak

Rahmawati, Denny; Rustiyaningsih, Sri

doi:10.33508/jrma.v9i3.1066

Cited by 10 publications

(13 citation statements)

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“…Previous research on taxpayer compliance has been conducted using this theory (Kusumawati et al, 2014;Marandu et al, 2015;Savitri, 2015;Susmita & Supadmi, 2016;Galib et al, 2018;Indrawan & Binekas, 2018;Hapsari & Kholis, 2020). In relation to this study, TPB is considered relevant to explain taxpayer behavior in fulfilling tax obligations.…”

Section: Literature Reviewmentioning

confidence: 98%

“…The problem of the level of taxpayer compliance is an interesting problem and a concern in the field of taxation, because it is considered still relatively low (Wiranatha & Rasmini, 2017;Indrawan & Binekas, 2018). The issue of tax compliance is considered one of the main concerns of most governments in the world (Savitri, 2015;Susmita & Supadmi, 2016;Galib et al, 2018;Sadress et al, 2019). Therefore, the Government of Indonesia must improve taxpayer compliance by exploring the determinants of taxpayer compliance (Nasution et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province

Merinda,

Meutia,

Indayani

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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This study aims to determine the effect of tax socialization, taxpayer awareness and tax knowledge on MSME taxpayer compliance in the Districts/Cities of Aceh Province. The population of this study is all MSMEs registered in the Aceh Regional Office of the Directorate General of Taxes. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 397 respondents consisting of 23 Districts/Cities in Aceh Province. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple linier regression with analysis tools using SPSS version 25. The results of this study indicate that simultaneously and partially variables of tax socialization, taxpayer awareness and tax knowledge affect taxpayer compliance.

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Section: Literature Reviewmentioning

confidence: 98%

Section: Introductionmentioning

confidence: 99%

Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province

Merinda,

Meutia,

Indayani

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…Indikator Tax Cost of Compliance dikemukakan oleh (Rahayu, 2010), bahwa biaya kepatuhan pajak tidak hanya mencakup mengenai uang (direct money cost), tetapi juga merupakan waktu (time cost), dan pikiran (psychological cost). Penelitian ini merujuk pada indikator penelitian di atas dan merefer penelitian (Susmita & Supadmi, 2016) Indikator pengukuran yang dipakai mencakup: Direct Money Cost, Time Cost, dan Psychological Cost.…”

Section: Operasional Variabelunclassified

Pemahaman Pajak dan Tax Cost Compliance terhadap Moralitas Wajib Pajak dengan Mediasi Tax Service Quality

Nadi¹,

Irawati²,

Amaliyah³

2023

RABIN

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Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di mana Wajib Pajak diharapkan dapat lebih memahami mengenai aturan perpajakan, dan diharapkan pula peran konsultan pajak dapat membantu klien untuk melaksanakan hak dan kewajiban dalam membayar pajak.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh dari Pemahaman Pajak, Tax Cost of Compliance terhadap Moralitas Wajib Pajak dengan mediasi Tax Service Quality.Metode Penelitian: Penelitian ini menggunakan responden Konsultan Pajak di Indonesia yang tergabung dalam IKPI (Indonesia). Populasi penelitian adalah konsultan pajak yang tergabung dalam IKPI, pemilihan sampel menggunakan teknik simple random sampling. Data penelitian yang terkumpul dan telah lolos uji kualitas instrumen serta uji asumsi klasik, diuji regresi dengan teknik analisis jalur untuk melihat pengaruh variabel mediasi, dan uji regresi linier berganda untuk melihat pengaruh parsial masing-masing variabel dan pengaruh simultannya.Hasil Penelitian: Hasil penelitian menunjukkan bahwa secara parsial Pemahaman Pajak Tax Cost of Compliance berpengaruh terhadap Tax Service Quality, demikian juga Pemahaman Pajak, dan Tax Service Quality secara parsial berpengaruh terhadap Moralitas Wajib Pajak, sedangkan Tax Cost of Compliance tidak berpengaruh terhadap Moralitas Wajib Pajak, Hasil penelitian juga membuktikan bahwa variabel Tax Service Quality memediasi pengaruh Tax Cost of Compliance terhadap Moralitas Wajib Pajak, tetapi tidak memediasi pengaruh Pemahaman Pajak terhadap Moralitas Wajib PajakKeaslian/Kebaruan Penelitian: Penelitian ini menggunakan responden Konsultan Pajak yang masih jarang digunakan dalam penelitian-penelitian sebelumnya, padahal sebagai konsultan pajak dituntut untuk lebih memahami peraturan perpajakan. Penelitian ini juga menjadikan Kualitas Pelayanan sebagai variabel mediasi dan lebih fokus kepada Moralitas Wajib Pajak sebagai pemicu kepatuhan wajib pajak.

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“…Individual taxpayer compliance can be defined as a person's behavior in carrying out all tax obligations and exercising their tax rights while referring to the applicable tax laws and regulations (Susmita & Supadmi, 2016). Taxpayer compliance is an important issue because if you do not comply, it will create a desire to take evasion, smuggling, and tax evasion which can reduce tax revenue.…”

Section: Taxpayer Compliancementioning

confidence: 99%

“…Taxpayer compliance is defined as a taxpayer's behavior in carrying out all tax obligations and exercising his tax rights while referring to the applicable tax laws and regulations (Susmita & Supadmi, 2016). According to Paramitha and Risanti (2019) one of the things that affects taxpayer compliance is when a taxpayer is disciplined, obedient in paying taxes, and has no arrears or delays in tax deposit.…”

Section: Introductionmentioning

confidence: 99%

Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation and Taxpayer Compliance

Jeandry¹

2023

IJAFAP

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The purpose of this study is to determine the influence of perceptions of tax corruption, the quality of fiscus services, the organizational climate, the attitude of the fiscus, and the motivation of taxpayers on taxpayer compliance. The population in this study were individual taxpayers registered with the Ternate KPP with a sample of 93 respondents. The analysis tool used is multiple linear regression analysis using SPSS 26. The results showed that the organizational climate and motivation of taxpayers had a positive effect on taxpayer compliance, while the perception of tax corruption, the quality of fiscus services, and the attitude of fiscus did not affect taxpayer compliance.

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Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Penerapan E-Filling, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak

Abstract: MOTTO DAN PERSEMBAHAN"Sesungguhnya sesudah kesulitan itu ada kemudahan, maka apabila kamu telah selesai (dari suatu urusan), kerjakanlah dengan sungguh-sungguh (urusan) yang lain, dan hanya kepada Allah lah hendaknya kamu berharap.

Cited by 10 publications

References 0 publications

Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province

Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province

Pemahaman Pajak dan Tax Cost Compliance terhadap Moralitas Wajib Pajak dengan Mediasi Tax Service Quality

Perceptions of Tax Corruption, Quality of Fiscus Service, Organizational Climate, Attitude of Fiscus, Taxpayer's Motivation and Taxpayer Compliance

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