THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

Darmayasa, I Nyoman; Utami, Ni Wayan Desy Widhi; Mandia, I Nyoman

doi:10.25273/jap.v10i1.7129

Cited by 1 publication

(1 citation statement)

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“…TAM which is a development of TRA also explains that the decision to participate in the VDP using the E-Form is more on the perceived ease of use [21]. The effectiveness of fulfilling the tax obligations of individual taxpayers is built from the synergy of the relationship between the tax authority and the taxpayer [34] [35]. It is important to pay attention to the readiness of taxpayers' knowledge and facilities so that policies can be effective.…”

Section: Perception Of Digital-based Vdp Implementationmentioning

confidence: 99%

The Digitization of Voluntary Disclosure Program

Partika¹,

Wirayana²,

Darmayasa³

2022

Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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This study aims to understand the perceptions of research informants on the implementation of a digital-based voluntary disclosure program (VDP).This research is qualitative research that uses transcendental phenomenology to analyze the interview results. This study interviewed four research informants who had experience participating in and not participating in VDP as well as an informant who had knowledge of VDP. The results of the study are divided into three perceptions. The first perception is related to VDP fairness, the aspect of fairness does not cover all taxpayers, considering that VDP's goal to increase tax revenue is prioritized on the momentum of post-pandemic economic recovery. The second perception is related to government centered which prioritizes the ease of data collection for tax authorities. The third perception regarding the implementation of digital-based VDP, the digitization of E-Form has not paid attention to the level of readiness of understanding technology and infrastructure for individual taxpayers, so there is a tendency to use the services of other parties. This research contributes practically to both taxpayers and tax authorities. For taxpayers as a consideration in utilizing digital-based tax services and for tax authorities as a reference for future policies.

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Section: Perception Of Digital-based Vdp Implementationmentioning

confidence: 99%