The Effect of Socialization, Sanction, and E-Filing on Annual SPT Reporting

Abstract

Understanding to fill the tax return, annual report tax return individual is still lacking, many taxpayers did not understand how to fill out an annual tax return, especially the tax year 2014. The objective was to investigate the influence of socialization Tax, Tax Penalties and Tax e-filing of the tax return reporting annual individual taxpayer. Sampling was done by purposive sampling method and selection of non-random manner convenience. The primary data collection method used is survey method using a questionnaire. Data were analyzed using multiple linear analysis, descriptive analysis and to test hypotheses.

The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes)

“…Tax amnesty is the elimination of payable taxes but will not be subject to administrative sanctions and criminal sanctions for disclosing assets and paying a ransom. In its implementation, the ransom will only be subject to treasure bags that have not been reported in the 2015 tax return (Simpen et al, 2019). Tax amnesty is a policy that provides a limited time opportunity for certain groups of taxpayers to pay a certain amount within a certain time in the form of amnesty for tax payable (including interest and penalties) in the past period (Junpath et al, 2016).…”

“…Currently, the sanctions for individual taxpayers who do not report their annual SPT will receive a ne of Rp. 100,000 (Simpen et al, 2019). For certain communities, a ne of Rp.…”

Relationship Between Eco Transformational Leadership, Eco Training, and Employee Eco Behavior on Sustainable Corporate Performance of SMEs

“…The total number of MSME units in Indonesia currently has reached around 62.9 million units spread across various sectors (Simpen et al, 2019 ). Around 99.9% of businesses in Indonesia are MSMEs.…”