The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory

Purnamasari, Dyah; Sudaryo, Yoyo

doi:10.18178/ijtef.2018.9.5.618

Cited by 18 publications

(26 citation statements)

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“…Sanksi diperlukan untuk memberikan pelajaran bagi para pelanggar pajak. Dengan demikian, diharapkan peraturan pajak dipatuhi oleh wajib pajak (Purnamasari & Sudaryo, 2018).…”

unclassified

Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Widyana

Putra

2020

E-Jurnal Akuntansi

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Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.

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“…Sanksi diperlukan untuk memberikan pelajaran bagi para pelanggar pajak. Dengan demikian, diharapkan peraturan pajak dipatuhi oleh wajib pajak (Purnamasari & Sudaryo, 2018).…”

unclassified

Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Widyana

Putra

2020

E-Jurnal Akuntansi

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“…In addition, an increase in sanctions in causing a deterrent effect can be realized if the losses suffered due to the imposition of sanctions are much more significant than the potential gains (Dularif, 2019). The results of previous studies found that tax sanctions affect taxpayer compliance (Purnamasari & Sudaryo, 2018;Widuri &Wati, 2019 andPuspitasari, 2019). Different results were found by Oladipupo & Obazee (2015) and Meidawati & Azmi (2019) which stated that tax sanctions did not affect taxpayer compliance.…”

Section: Introductionmentioning

confidence: 94%

“…Taxpayers who have good morals as citizens in carrying out their tax obligations are different from citizens who do not have moral awareness. The results of previous studies found that taxpayer morale affected taxpayer compliance (Purnamasari & Sudaryo, 2018;Tusubira & Nkote, 2013;Cahyonowati, 2011). Different results were found (Salman, Sutrisno & Komarudin, 2008) and Mustikasari (2007), which stated that taxpayer morale did not affect taxpayer compliance.…”

Section: Introductionmentioning

confidence: 95%

Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers

Rahmah¹,

Sutrisno²,

Baridwan³

2021

ATESTASI

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This study examines the effect of taxpayer morale and tax sanctions on taxpayer compliance with service quality as a moderating variable. This study uses a survey method by distributing questionnaires directly and via google form to individual taxpayers registered at KPP Pratama North Makassar. A simple random sampling method was used to draw samples in this study. Samples that can be processed are 280 individual taxpayers. Data analysis using Partial Least Square (PLS) through SmartPLS 2 software. The results of this study indicate that taxpayer morale has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. In addition, service quality does not moderate the effect of taxpayer morale on taxpayer compliance. Service quality weakens the effect of tax sanctions on taxpayer compliance.

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“…General affairs related to the duties of the State which organizes the government. Tax is compulsory contribution from the person, to the government to debt the expenses incurred in the common interest of all, without reference to special benefits conferred (Purnamasari & Sudaryo, 2018). Tax is a mandatory contribution from the person, to the government to pay the costs incurred for the benefit of the person common of all, without reference to conperred specific benefits.…”

Section: Taxmentioning

confidence: 99%

The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19

Widiyati

Valdiansyah

Meidijati

et al. 2021

GRAR

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Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).

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The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory

Cited by 18 publications

References 0 publications

Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers

The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19

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