The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance

Oktaviani, Ayu; Juang, Florencia Trisna; Kusumaningtyas, Dwi Ayu

doi:10.25105/imar.v16i2.4678

Cited by 7 publications

(10 citation statements)

References 1 publication

(1 reference statement)

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“…With the tax awareness as one of the important things in the country's development program, people will understand that what they give will be recovered later on. This is supported by the studies carried out by Alfina & Diana (2021), Oktaviani et al (2019), and Subarkah & Dewi (2017), which explain that the awareness of a taxpayer has a positive effect on taxpayer compliance. Consequently, the fourth hypothesis is formulated as follows.…”

Section: Tax Awareness and Taxpayer's Compliancesupporting

confidence: 52%

Individual taxpayer’s compliance during Covid-19 pandemic

Sulistiyanti,

Pratidina Evi Damayanti

2023

J. Akun. Audit. Ind.

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The Covid-19 pandemic made economic conditions decline due to the cessation of many economic activities. The government needs the community's participation in tax compliance to restore the national economy. This study aims to analyze the effects of tax incentive policy, modernization of tax administration, religiosity, and tax awareness of taxpayers during the COVID-19 pandemic. The sample of this study is the registered individual taxpayers in the Boyolali Small Tax Office. The data of this study were collected by distributing the questionnaires to 100 respondents, in which the sample size was determined according to the Slovin formula. The data analysis methods used include multiple linear regression test, T-test, and coefficient of determination test using IBM SPSS Statistics version 25. The results of this study show that the modernization of tax administration and tax awareness have positive and significant effects on taxpayer compliance, while tax incentive policy and religiosity have no effects on taxpayer compliance.

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Section: Tax Awareness and Taxpayer's Compliancesupporting

confidence: 52%

Individual taxpayer’s compliance during Covid-19 pandemic

Sulistiyanti,

Pratidina Evi Damayanti

2023

J. Akun. Audit. Ind.

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“…(Newman & Nokhu, 2018) research on SMEs in Zimbabwe shows that SMEs have basic knowledge of taxation but lack understanding of taxes, therefore it is necessary to evaluate taxes and handle corruption in increasing tax taxes. Research (Oktaviani et al, 2019) explains knowledge and understanding, service quality, tax awareness that affects individual taxpayers. Research conducted by (Manual & Xin, 2016; found that an increase in tax knowledge level lead to tax rate increment.…”

Section: The Dynamics Of Tax Knowledgementioning

confidence: 99%

“…In line with research (Newman & Nokhu, 2018) taxpayers have basic knowledge of taxation, but their understanding of taxes is still low. Research (Oktaviani et al, 2019) knowledge and understanding, service quality, tax awareness shows the existence of taxpayers. This explains that tax knowledge was an important factor for tax compliance readiness.…”

Section: Rho_amentioning

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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“…Awareness of paying taxes is the willingness of taxpayers to know, understand and implement tax provisions correctly and voluntarily. The instrument for measuring awareness of paying taxes was developed from Oktaviani (2017) with indicators such as willingness to comply with tax regulations, willingness to serve the state, willingness to participate in state development, willingness to pay taxes, and willingness to advance people's welfare. Measure variables using a Likert scale ranging from 1 (very unconscious) to 5 (very aware) to state the level of awareness of paying taxes.…”

Section: Variable Operational Definitionmentioning

confidence: 99%

“…The results of previous studies on the determinants of tax compliance using the theory of planned behavior are still inconsistent, namely what has been done by Oktaviani (2017), Lesmana et al (2017), , and Damayanti et al (2015). However, replacing one of the variables in the theory of planned behavior, namely the perceived behavioral control variable (Kraft et al, 2005), can develop the theory of planned behavior.…”

Section: Introductionmentioning

confidence: 99%

Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution

Adhikara

Maslichah

Diana

et al. 2022

ijbass

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Tax compliance is an issue that needs to be resolved by the government to ensure an increase in revenue, so it must develop taxpayer attitudes and awareness towards tax compliance. The purpose of the study was to obtain empirical evidence of the effect of tax knowledge, tax sanctions, and the ability to pay taxes on tax compliance mediated by awareness of paying taxes. The research design uses explanatory causality with the type of hypothesis testing, surveys for data collection, and the data source is primary. The research population is all individual taxpayers (WPOP) who have a Taxpayer Identification Number (NPWP) at the West Jakarta DJP Regional Office in DKI Jakarta Province. The sampling technique is accidental sampling. The research sample is 130 taxpayers (WPOP). The unit of analysis is individual. The time horizon is a cross-section--data analysis using path analysis. The results showed that knowledge of taxation, tax sanctions, and ability to pay taxes partially affected the awareness of paying taxes; knowledge of taxation, tax sanctions, and ability to pay taxes partially affects tax compliance. The research findings show that during the COVID-19 pandemic, taxpayers are pretty aware of paying taxes to comply with tax law regulations according to their abilities by functioning as a mediator to improve tax compliance.

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The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance

Cited by 7 publications

References 1 publication

Individual taxpayer’s compliance during Covid-19 pandemic

Individual taxpayer’s compliance during Covid-19 pandemic

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

Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution

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