The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust

Abstract

<jats:p>This research aims to examine the effect of psychology factors toward voluntary tax compliance on personal taxpayers who have a business (MSME) in Malang Raya. Kirchler, Hoelzl, &amp; Wahl (2008) define voluntary tax compliance as the obedience based on the feeling of trust towards the tax authority. This feeling of trust towards tax authority can be created from the procedural justice obtained and felt by the taxpayers. Tax knowledge of taxpayers is also expected to strengthen the effect of perception of procedural justice towards voluntary tax compliance and the trust towards the tax authority. The researcher employed samples of personal taxpayers who have a business (MSME) in Malang Raya through a convenience sampling method. The samples of this research were 405 respondents and were analyzed by using the SEM-PLS method with WarpPLS 6.0. The research results show that procedural justice perception affects the trust towards the authority and voluntary tax compliance, the trust towards the authority also mediates the effect of procedural justice perception towards voluntary tax compliance, but tax knowledge is not proven of strengthening procedural justice perception towards the trust towards the authority and voluntary tax compliance. The result indicates that to increase tax compliance the authority must make sure the fair procedure according to taxpayers. The fair procedure will establish trust in the authority and make taxpayers easier to comply. Tax knowledge doesn’t make the effect stronger because taxpayers only judge to comply according to the easy and simple procedure of tax system</jats:p>

Procedure Easy Analysis, Effective Verification, Good Service on Taxpayer Awareness and Compliance

“…The results of this study are contrary to what was done (Rachmawan et al, 2020) finding evidence that according to taxpayers to increase tax compliance must ensure easy procedures and fair procedures.…”

“…Taxpayer compliance is carefully associated with the offerings furnished by tax provider officers (Yayuk, Ngesti et al, 2017) due to the fact all activities and things to do of tax carrier officers noticeably affect taxpayer compliance. AR as one part of the service of the tax office has a function as a liaison between the Directorate General of taxes and taxpayers so that it greatly affects the protection of nation revenues (Rachmawan et al, 2020)…”

Pengaruh pengetahuan dan digitalisasi perpajakan terhadap voluntary tax compliance di mediasi kepercayaan pada industri kecil menengah Jawa Timur

“…Di Indonesia pajak sebagai sumber pendapatan terbesar negara, dimana proses pemungutannya menggunakan self assesment system yang membutuhkan peranan aktif dari masyarakat untuk mematuhi peraturan perpajakan (Rachmawan et al, 2020). Penerimaan yang bersumber dari pajak dimanfaatkan untuk mendukung kegiatan umum yang dilakukan oleh pemerintah serta menjadi tolak ukur keberhasilan perekonomian suatu negara (Fitria & Muiz, 2021).…”

“…Jadi apabila nilai T-statistik lebih tinggi dari T-Tabel berarti hipotesis penelitian dapat didukung dengan tingkat keyakinan 95% (alpha 5%) maka nilai T-tabel untuk hipotesis two-tailed adalah > 1,96 (Abdillah & Jogiyanto, 2015). Apabila penelitian memiliki nilai P-Values < 0,05 maka hipotesis tersebut didukung (Rachmawan et al, 2020). Hasil pengujian hipotesis penelitian ini dapat dilihat pada tabel 5 dibawah ini:…”

Peran Regulasi Keuangan Berkelanjutan terhadap Tingkat Kesiapan Wajib Pajak dalam Penerapan Pajak Karbon di Indonesia

“…Teori slippery slope (Ullah et al, 2022;Irawan & Utama, 2021;Nasution et al, 2020;Rachmawan et al, 2020;Tsikas, 2020) menyatakan bahwa kepatuhan pajak para wajib pajak akan meningkat seiring dengan peningkatan kepercayaan dari aparatur dan pemerintah terkait pajak (Tambun et al, 2020). Dalam rangka meningkatkan tingkat kepatuhan wajib pajak, pemerintah sebaiknya mengembangkan sistem yang mendorong kepatuhan sukarela dari wajib pajak itu sendiri.…”