Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State

Olaoye, Clement Olatunji

doi:10.11648/j.jfa.20170504.12

Cited by 13 publications

(8 citation statements)

References 11 publications

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“…The results of this study are also consistent with previous research results (Adiasa, 2013;Saad, 2014;Ananda, 2015;Andreas & Savitri, 2015;Nurhayati, Halimatusadiah, & Diamonalisa, 2015;Agustiningsih & Isroah, 2016;Ilhamsyah, Endang, & Dewantara, 2016;Oladipupo & Obazee, 2016;Redae & Sekhon, 2016;Olaoye, Ayeni-agbaje, & Alaran-Ajewole, 2017). Nevertheless, there are researchers who find different results, the understanding of taxation is not proven to have a positive effect and significant against taxpayer compliance (Andinata, 2015).…”

Section: The Effect Of Tax Understanding On Taxpayer Compliancesupporting

confidence: 90%

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Nurkhin

Novanty

Muhsin

et al. 2018

Jurnal Keuangan Dan Perbankan

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Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers' compliance in East Semarang Pratama Tax Office, Semarang City, and Central Java. The research population is taxpayers that are registered in East Semarang Pratama Tax Office. This study used convenience sampling as a sampling technique. This study used 200 (samples) units. Data collection technique used in this research is questionnaire which is developed from some previous studies. The writer then used descriptive statistical analysis and multiple linear regression analysis as the analysis method. The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception. The other results indicate that gender can influence taxpayer compliance as well. Female taxpayers are more compliant than male taxpayers. It is then suggested that the tax office always enforce tax education programs to taxpayers regularly and continuously to increase the taxpayers' understanding and awareness.

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Section: The Effect Of Tax Understanding On Taxpayer Compliancesupporting

confidence: 90%

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Nurkhin

Novanty

Muhsin

et al. 2018

Jurnal Keuangan Dan Perbankan

View full text Add to dashboard Cite

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“…It is not an easy task to persuade taxpayers to comply with tax requirements even as the tax laws are not always precise in some respects (James & Alley, 2004). Olaoye et al (2017) concluded that the level at which taxpayers comply with tax laws in terms of filing returns and remittance are determined by their level of knowledge and information on tax administration in respect to tax rates, allowance, allowable and non-allowable expenses and penalty for tax default. The theoretical approaches of tax compliance have commonly been divided into economic deterrence theory and the wider behavioral theory (Frey & Feld, 2002).…”

Section: Theoretical Reviewmentioning

confidence: 99%

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda

Musimenta

2020

Cogent Business & Management

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The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs. The research design was cross sectional and correlational using VAT registered withholding agents. This study results suggest that knowledge requirements do not have a significant relationship with compliance costs. Knowledge requirements are best suited in explaining the internal costs of compliance than external costs. Our results indicated that taxpayers have sufficient tax knowledge to enable them comply with taxes but that does not rule out the fact that taxpayers still incur the cost of complying. When the system of taxation becomes more complex, then the cost of complying also becomes high. The complex tax systems require taxpayers to obtain extra training as well as seeking external professional advice in order to comply. Therefore, that tax complexity has a direct and indirect impact (through compliance costs) on tax compliance. Rather than focusing only on the importance of the normal analytical deliberation of knowledge requirements and tax complexity by taxpayers in influencing their tax compliance, the current paper shows that in addition, the indirect effect of compliance costs in establishing the basis for understanding taxpayers' compliance. Methodologically, this study solicits responses from taxpayers who are deemed to be tax compliant and have been ABOUT THE AUTHOR

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“…Tax knowledge is recognized as one of the important elements influencing tax compliance behavior Olatunji Olaoye, 2017). XXXThe ability to understand taxation regulations by taxpayers is called tax knowledge (Ayuba et al, 2016).…”

Section: The Dynamics Of Tax Knowledgementioning

confidence: 99%

Investigations of Readiness Tax Compliance dynamics: studies on MSME of creative economics actors in Indonesia

2023

QAS

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This study examines the dynamics of tax compliance readiness: Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The purpose of this study is to use the partial least square approach to experimentally assess the dynamics of tax compliance readiness through public trust in the tax authority and knowledge of taxpayers. This study uses quantitative methods with a sample of 100 respondents. This research focuses on the creative economy of SMEs, especially fashion. Data analysis shows that there is a positive effect of knowledge on tax compliance, meaning that an increase in tax knowledge can lead to an increase in tax compliance. Interestingly, this work describes these dynamics with fairly good knowledge but will reduce tax compliance. Meanwhile, trust in taxpayers is inversely proportional to taxpayer compliance, because there is an obligation to trust taxpayers. Therefore, the implication is that taxes do not only socialize tax rules and convey the importance of paying taxes for development, but also need to provide services on how to improve business, especially for SMEs through a business development system.

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Tax Information, Administration and Knowledge on Tax Payers’ Compliance of Block Moulding Firms in Ekiti State

Cited by 13 publications

References 11 publications

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda

Investigations of Readiness Tax Compliance dynamics: studies on MSME of creative economics actors in Indonesia

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