Several factors influence the willingness to Pay taxes

Ali, Isnaeni; Nasaruddin, Fadliah

doi:10.47090/povraa.v1i3.41

Cited by 5 publications

(3 citation statements)

References 18 publications

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“…Furthermore, the results of Suyono (2016) indicate that taxpayers' behavior has a positive effect on tax compliance, and the intention to pay taxes has a significant positive effect on tax compliance as well. Ali and Nasaruddin (2020) showed that taxpayers' behavior, tax services, and tax audits have a significant positive effect on willingness to pay taxes at West Makassar's KPP Pratama. According to Syakura and Ginting (2017), taxpayer behavior and intention to use e-filing both have a significant positive effect on tax compliance.…”

Section: Previous Researchmentioning

confidence: 99%

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes

Markonah

Manrejo

2022

IJAEFA

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The main purpose of this research is to investigate a tax compliance model in which taxpayers' planned behavior mediates their intention to pay taxes, in order to provide strategic policy recommendations to the government and strengthen the implementation of the self-assessment system in Indonesia. The population used in this research comprised those taxpayers who reported their annual tax returns in Jakarta and West Java in the 2021 fiscal year. A sample of 229 respondents was selected using a purposive sampling method. The data were processed using Lisrel 8.80. This research combines quantitative and qualitative methods (mixed-method) and supplements the sample data with information gained from in-depth interviews and focus group discussions with relevant departments at the Directorate General of Taxes of the Republic of Indonesia as well as various experts in their fields, thereby strengthening the justification of the research results. The results show that taxpayers’ planned behavior has no direct effect on tax compliance, though it does mediate the intention to pay taxes. Taxpayers’ planned behavior thus affects tax compliance via the intention to pay taxes. Thus it is recommended that the government fosters taxpayers' intention to pay taxes through socialization, education, and continuous law enforcement to create a sense of justice in the community.

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Section: Previous Researchmentioning

confidence: 99%

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes

Markonah

Manrejo

2022

IJAEFA

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“…Given the importance of the role of taxes, the government in this case the Directorate General of Taxes has made various efforts to maximize tax revenues. One of the efforts made is through the reform of legislation in the field of taxation with the implementation of a self-assessment system in tax collection since the 1984 fiscal year (Ali & Nasaruddin, 2020).…”

Section: Introductionmentioning

confidence: 99%

Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration

Baeli¹

2021

jmeb

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Awareness of paying taxes is a personal area that is abstract and difficult to measure. However, it can still be pursued by taking into account the factors that influence it, including financial condition and awareness of paying taxes, as well as presenting professional and pleasant tax services. This research is part of the survey method, in which research data is obtained through distributing questionnaires to 100 respondents. The sampling technique adheres to incidental assumptions. The results of the study state that awareness of paying taxes will increase when various conditions are met, including the implementation of easy tax services, the existence of a penalty system for delays (in the form of population administration sanctions), a high desire to contribute to the state (nationalism motivation), and the financial condition of taxpayers. It is firmly estimated at 95%. This means that there will be an increase in participation in paying taxes by 95% of the total taxpayers. This is very helpful for government revenue receipts.

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“…Studies by Ali & Nasaruddin (2020) Ermawati et al (2018) suggests that tax knowledge has no significcant influence on intention to paticipate in tax amnesty. On the other hand, Afifudin & Pramana (2018) claims that tax knowledge has a negative influence on intention.…”

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confidence: 97%

Influence of tax knowledge, socialization, and sanction on the decision to participate in the voluntary disclosure program with intention as an intervening variable

Irfandhani,

Sulastri,

Maulana

et al. 2023

irjmis

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This research investigates the influence of tax knowledge, tax socialization, and tax sanctions on the decision to participate in the Voluntary Disclosure Program with Interest as an intervening variable at the East Ilir Palembang Pratama Tax Service Office. One hundred respondents completed questionnaires at the East Ilir Palembang Pratama Tax Service Office. The Partial Least Square Structural Equation Model (SEM-PLS) was the analysis technique. The findings indicate that tax socialization positively and significantly impacts Interest and the decision to participate in the Voluntary Disclosure Program. Other variables, such as tax knowledge and tax sanctions, were found to have no significant influence on Interest and the decision to participate in the Voluntary Disclosure Program. Notably, Interest directly influences the decision to participate in the Voluntary Disclosure Program positively and significantly. It is hoped that this research can be a reference for future research in terms of using variables for similar research.

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Several factors influence the willingness to Pay taxes

Cited by 5 publications

References 18 publications

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes

Tax Compliance Model Based on Planned Behavior of Taxpayers Mediating Intention to Pay Taxes

Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration

Influence of tax knowledge, socialization, and sanction on the decision to participate in the voluntary disclosure program with intention as an intervening variable

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