Pengaruh Reward, Pemeriksaan Pajak, Dan Penalti Terhadap Peningkatan Kepatuhan Wajib Pajak Orang Pribadi Di Indonesia

Abstract

This research is adopting previous research by Bazart and Pickhardt (2010) with the intention to seek answer whether the effect of reward, tax audit, and penalty in improving compliance individual taxpayer will provide similar results in Indonesia. This research uses experimental research methodology. Experimental forms used in this study is the Time Series Design. The experimental results in Indonesia showed that the implementation of reward for taxpayers along with the implementation of a tax audit and penalty have a positive impact on tax compliance if a private person rather than simply applying the tax assessment and penalties only. In addition, the reward has an impact on the increasing number of contributions reported by an individual taxpayer. Where a positive effect on compliance reward makes taxpayer potential tax evasion becomes a potential obedient taxpayer taxes.

Regional economic growth based on tourism, tax policy, and budget aspects

“…Better and more efficient regional taxation policies are associated with the increase in PAD. The results of this study are in line with previous research from Gani (2016); Iskandar & Andriani (2017); Novitaningsih et al (2019); Rahmi (2013); Sarlina et al (2019) that efforts which are part of tax policy have proven to have a significant effect on increasing PAD.…”

“…Tax policy affects tax revenue because tax revenue itself was proven to be influenced by hotel and restaurant taxpayer compliance (Gani, 2016), tax collection system (Novitaningsih et al, 2019), as well as tax intensification and extensification (Rahmi, 2013), to giving rewards for those who were obedient in paying taxes. (Iskandar & Andriani, 2017;Sarlina et al, 2019). On that basis, the fifth hypothesis in this study is: H5: Local tax policies have a positive effect on PAD.…”

The Effect of Tax Knowledge Reward and Enforcement Strategies on SMEs Tax Compliance Behavior

“…Based on the literature review, the use of reward variable in explaining the tax compliance behavior in Indonesia is only conducted by Iskandar and Andriani (2017) with the method of experimental research time series design, while the use of variables enforcement strategies in explaining tax compliance in Indonesia especially SMEs has not been conducted. The reward variable used in this study differs from that of Iskandar and Andriani (2017) and slightly modifies the reward variables in Bornman and Stack (2015b) research. The modification is the form of replacement of lottery reward with a recommendation to ease banking credit, such as a more considerable ceiling, faster disbursement, and loosen some requirement of credit application.…”