Socio-demographics of tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana

Abstract

Purpose The purpose of the study is to analyse social and demographic factors that affect tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. Design/methodology/approach The study adopted a cross-sectional survey design to sample 783 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from micro-taxpayers by using a structured interview. Ordered logit regression model was used to regress the extent of tax stamp compliance on socio-demographic factors in relation to tax stamp cases in the study area. Findings The study found that occupational association status, location, gender, type of business operated, age, level of education and household size are significant predictors of tax stamp compliance in the study area. Originality/value The originality of the study is in twofold. First, the study dwells on extant literature on social and demographic factors of tax compliance in general and specifically applies them to a special kind of presumptive tax, tax stamp, in Ghana. The study is also considered as the first of its kind to perform rigorous statistical analysis of social and demographic factors in relation to tax compliance.

Determinants of tax stamp evasion in rural districts in Ghana

“…The implementation of the tax reforms discovered several ways of mobilizing tax revenues in the informal sector which included tax stamps. Tax stamp is a particular form of presumptive tax operated in Ghana (Amponsah and Adu, 2017). It is a sticky label which is to be bought by micro-business owners on quarterly basis.…”

Apakah Pengetahuan Pajak Dan Tingkat Pendidikan Meningkatkan Kepatuhan Membayar Pajak?

“…Adanya kursus terkait dengan perpajakan menyebabkan seseorang bertambah patuh dan taat untuk melakukan pembayaran pa jak. Perolehan penelitian ini juga tidak se laras dengan Amponsah & Adu (2017) yang menghasilkan simpulan bahwa status peker jaan, lokasi tempat tinggal, jenis kelamin, je nis operasi bisnis, usia, tingkat pendidikan, dan rumah tangga adalah prediktor yang signifikan dalam mempengaruhi kepatuhan membayar pajak.…”

Sintesis Sistem Akuntansi Perpajakan

“…Metode responsive procedure yang efektif meningkatkan kepatuhan dengan biaya yang rendah karena minim upaya pencegahan dan sosilisasi (Amponsah & Adu, 2017). Pada sistem responsive lebih banyak kepercayaan ditempatkan di WP (Ali & Ahmad, 2014).…”

“…Pendapat tersebut didukung oleh sekelompok psikolog sosial, bahwa dalam kondisi tertentu, intervensi eksternal berupa insentif moneter ataupun punishment justru berdampak negatif terhadap tax compliance (Battiston & Gamba, 2016;Christian, 2017;Feld & Larsen, 2012;Gangl, Torgler, Kirchler, & Hofmann, 2014;Güzel, Özer, & Özcan, 2019). Pajak merupakan hubungan kontraktual jangka panjang dan berulang antara WP dan otoritas pajak (Thornton & Shaub, 2014) dan beberapa penelitian telah membuktikan kerja sama pihak-pihak yang terlibat dalam sistem perpajakan berpengaruh terhadap kepatuhan WP (Alm, Cherry, Jones, & Mckee, 2010;Amponsah & Adu, 2017;Battison & Gamba, 2016;Castro & Scartascini, 2015;Eichfelder & Kegels, 2014;Lai, Yang, & Chang, 2003;Mohdali, Isa & Yusoff, 2014;Sipos, 2015;Vossler & McKee, 2017;Witherspoon & Stone, 2013). Ketika WP murni diperlakukan sebagai 'subjek' yang harus dipaksa untuk membayar pajak, WP cenderung merespon dengan melakukan penghindaran pajak (Williams & Horodnic, 2015); kontrak psikologis pajak antara WP dan petugas pajak berpengaruh terhadap tingkat tax moral yang membantu memecahkan masalah ketidakpatuhan (Ali & Ahmad, 2014).…”